2025 (1) TMI 1245 - HC - GST

Maintainability of petition - appellant was relegated to file an appeal as provided under Section 107 of the GST Act - Challenge to an order of adjudication passed under Section 73 of the CGST/WBGST Act 2017 - HELD THAT - The learned Single Bench was right in relegating the appellant to file the statutory appeal. It is no doubt true that such a prayer cannot be made to the appellate authority - Appeal dismissed.

Summary

The Calcutta High Court, comprising Chief Justice T. S. Sivagnanam and Justice Hiranmay Bhattacharyya, reviewed an intra-court appeal concerning an order dated December 20, 2024, in WPA 28649 of 2024. The appellant, represented by Mr. Vinay Kumar Shraff and others, challenged an adjudication order under Section 73 of the CGST/WBGST Act, 2017. The initial writ petition was dismissed, directing the appellant to pursue an appeal under Section 107 of the GST Act due to the presence of "several disputed questions of fact" unsuitable for resolution via affidavits in a writ petition.The court affirmed the Single Bench's decision to redirect the appellant to the statutory appeal process. Although the appellant sought to declare Rule 36(4) of the CGST Rules, 2017 unconstitutional, the court noted this issue was not appropriate for the appellate authority. The appellant was advised to challenge the Rule through a separate writ petition. The court allowed the appellant 30 days from receiving the order to file the statutory appeal, instructing the appellate authority not to dismiss it on grounds of limitation. Consequently, the appeal was dismissed.