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2019 (6) TMI 256 - HC - GSTMaintainability of appeal - order u/s 107 of the Central Goods and Service Tax Act, 2017 - appealable order or not - HELD THAT - There is no necessity of any review or recall of the order dated 31st December, 2018, as suffice it would be to observe that if no appeal is maintainable, the Appellate Authority shall be at liberty to hold so, in accordance with law, after hearing the parties and in that event the non-applicant (writ petitioner) will be at liberty to avail the remedy, as may be available in law. Application disposed off.
Issues:
1. Recall of order dated 31st December, 2018 regarding appealability under Section 107 of the Central Goods and Service Tax Act, 2017. Analysis: The judgment by the High Court of Himachal Pradesh addressed the issue of recalling an order dated 31st December, 2018, which disposed of a writ petition based on a consent order regarding the appealability under Section 107 of the Central Goods and Service Tax Act, 2017. The respondent Authorities contended that no appeal under Section 107 of the Act was maintainable. The Court, after considering the submissions, held that there was no need for a review or recall of the order. The Court clarified that if no appeal was maintainable, the Appellate Authority could determine the same after hearing the parties. In such a scenario, the writ petitioner would have the liberty to avail any other remedy available in law. Therefore, the Court disposed of the application without the need for any further action, emphasizing that the Appellate Authority would have the jurisdiction to decide on the appealability issue in accordance with the law. This judgment highlights the importance of the Appellate Authority's role in determining the maintainability of appeals under specific provisions of the Central Goods and Service Tax Act, 2017. It underscores the principle that if an appeal is found to be not maintainable, the concerned parties should be given the opportunity to seek alternative remedies as per the legal framework. The decision also emphasizes the significance of adhering to the statutory procedures and ensuring that parties are afforded their rights under the law. The Court's approach in this case reflects a commitment to upholding the principles of justice and providing parties with the necessary legal recourse in matters concerning tax laws and appeals.
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