2024 (6) TMI 606 - HC - GST

Maintainability of petition - availability of alternative remedy - HELD THAT - The Petitioner having not appeared before the original authority is permitted to produce all the documentary evidence available with him before the Appellate Authority and the same shall be considered objectively by the Appellate Authority and the rights of the Petitioner shall not be foreclosed merely because the proceedings is in the form of an Appeal. The petition is disposed off.

Summary

Issues involved: Writ petitions filed to quash orders in GST proceedings, availability of alternative remedy, rights of petitioner in appeal process.

Judgment Summary:

Issue 1: Quashing of orders in GST proceedings
The Writ Petitioner filed two petitions to quash orders in GST proceedings dated 07.03.2024 and 08.03.2024 respectively. The learned standing counsel pointed out that the impugned orders are appealable under the statute. The Court directed the Petitioner to file an Appeal by 07.06.2024, with a mandate for the Respondents to dispose of the Appeal within three months. The Petitioner, who did not appear before the original authority, was allowed to present all documentary evidence before the Appellate Authority. It was emphasized that the rights of the Petitioner should not be prejudiced due to the appeal process.

Conclusion:
The Court disposed of the Writ Petitions with the aforementioned directions, without imposing any costs. The connected Miscellaneous Petitions were also closed as a result of this judgment.