2024 (10) TMI 1595 - HC - GST

Maintainability of petition - availability of alternative remedy - Challenge to assessment order - expenditure incurred by the petitioner towards price difference was treated as taxable supply under the applicable GST enactments - HELD THAT - On examining the impugned order, it is evident that tax demands under six heads were considered therein. Proceedings were preceded by a show cause notice to which the petitioner replied. A personal hearing was admittedly provided to the petitioner. The issue on which learned counsel focussed attention pertains to price difference in relation to steel products sold by the petitioner. Undoubtedly, the adjudication of this issue would entail consideration of disputed questions of fact, which cannot be conveniently addressed in proceedings under Article 226 of the Constitution of India. The impugned order was issued on 21.12.2023 and the period of limitation, without condonation, expired on or about 21.03.2024. The petitioner is still within the condonable period. In these circumstances, it is just and appropriate that if the petitioner files an appeal within a reasonable period, such appeal be considered and disposed of on merits. The petition is disposed of by permitting the petitioner to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order.

Summary

The petitioner challenged an assessment order regarding the treatment of price difference as taxable supply under GST enactments. The court allowed the petitioner to file a statutory appeal within 15 days to be considered on merits without addressing the issue of limitation.