2025 (2) TMI 248 - HC - GST

Maintainability of petition - availability of alternative remedy - challenge to order passed by the Appellate Authority under Section 107 of the Central Goods and Services Tax Act 2017 - HELD THAT - In view of the alternative remedy available to the petitioner under provisions of Section 112 of the GST Act the petition is not entertained. Issue of pre-deposite may be considered by the Tribunal as and when such issue arises before the Tribunal in accordance with law. The petition is accordingly disposed of.

Summary

**Summary of the Judgement:**In the case heard by the Gujarat High Court, presided over by Honourable Mr. Justice Bhargav D. Karia and Honourable Mr. Justice D.N. Ray, the petitioner challenged an order dated 29.11.2024 from the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner contested the requirement to pay 25% of the remaining disputed tax to appeal, arguing that, per the amended Section 112(8) of the GST Act effective from 01.11.2024, only 10% is required.The court, recognizing the alternative remedy available under Section 112 of the GST Act, declined to entertain the petition. It noted that the issue of pre-deposit could be addressed by the Tribunal if it arises. Consequently, the petition was disposed of, allowing the petitioner to file an appeal with the Tribunal under the amended provisions.