2024 (5) TMI 263 - HC - GST

Time limitation for filing appeal - recovery of short paid duty alongwith interest and penalty - HELD THAT - There is no dispute that the subject matter of the show cause notice dated 30.06.2023 which has culminated in the order of the first respondent dated 14.02.2024 was the subject matter in respect of which the petitioner wanted a clarification by filing an application before the second respondent on 05.06.2023 which has now culminated in the order passed by the second respondent dated 26.02.2024. Therefore the challenge to the order passed by the second respondent on 26.02.2024 cannot be countenanced. The petitioner is directed to file an appeal before the Appellate Commissioner as mentioned above within the period of limitation under Section 107(2) of the GST Act 2017 - the writ petition is dismissed.

Summary

Issues involved:
The issues involved in the judgment are challenging the Order in Original passed by the Joint Commissioner and the Authority for Advance Ruling under the provisions of GST enactments.

Challenged Order by First Respondent:
The first respondent confirmed various amounts as due and payable by the petitioner, including short-payment of GST amount, utilization of ineligible ITC, fraudulent ITC availed, and wrong ITC availed on their own invoices. The first respondent also imposed penalties and demanded interest from the petitioner u/s Section 50 of the CGST Act, 2017.

Show Cause Notice and Investigation:
The impugned order dated 14.02.2024 followed a show cause notice dated 30.06.2023 and an investigation initiated by the Authorities on 12.11.2020. The show cause notice involved issues of short declaration of taxable outward supply, availment of ineligible input tax credit, and excess availment of input tax credit.

Dismissal of Application for Advance Ruling:
The petitioner filed an application for advance ruling after the show cause notice, which was dismissed by the second respondent citing the first proviso to Section 98(2) of the GST Act. The challenge to the order passed by the second respondent was not accepted as the subject matter overlapped with the impugned order dated 14.02.2024.

Alternate Remedy Available:
The petitioner was directed to file an appeal before the Appellate Commissioner as an alternate remedy under Section 107(2) of the GST Act, 2017. The court found no merit in the writ petition and dismissed it, instructing the petitioner to file an appeal within the specified period.

Conclusion:
The High Court of Madras dismissed the writ petition challenging the Order in Original passed by the Joint Commissioner and the Authority for Advance Ruling under the GST enactments. The petitioner was directed to pursue the alternate remedy of filing an appeal before the Appellate Commissioner within the specified period.