2024 (8) TMI 1548 - HC - GST

Maintainability of appeal - HELD THAT - In ABC Papers Limited 2022 (8) TMI 863 - SUPREME COURT the Apex Court has held that appeals against every decision of ITAT shall lie only before the High Court within whose jurisdiction the assessing officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act the High Court within whose jurisdiction the assessing officer has passed the order shall continue to exercise the jurisdiction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s). The present STA as not maintainable before this Court. The appeal is dismissed with liberty to the appellant to prefer appeal before the jurisdictional High Court.

Summary

In the judgment from the Punjab and Haryana High Court, the appeal was dismissed as non-maintainable based on the precedent set by the Supreme Court in the case of *Principal Commissioner of Income Tax-I, Chandigarh vs. ABC Papers Limited* (2022) 9 SCC 1. The court referenced the Supreme Court's holding that "appeals against every decision of ITAT shall lie only before the High Court within whose jurisdiction the assessing officer who passed the assessment order is situated." This principle applies even if the case is transferred under Section 127 of the Act. Consequently, the court dismissed the appeal, granting the appellant the liberty to file the appeal before the appropriate jurisdictional High Court and allowing for an application for condonation of delay if necessary. All pending applications were disposed of.