2024 (1) TMI 431 - HC - GST

Maintainability of petition - non-invocation of appellate remedy under Section 107(1) of the Act of 2017 within the time stipulated under Section 107(4) of the Act of 2017 - HELD THAT - This Court is not required to enter into the issues of fact or law raised by the writ petitioner, as the petitioner has the liberty to invoke the appellate remedy under Section 107(1) of the Act of 2017 by the cut-off date 31.01.2024 in terms of the notification dated 04.11.2023. It however appears that the bank accounts of the petitioner have been attached in recovery proceedings. Therefore, in order to allow the petitioner to effectively avail the remedy of appeal as provided under the notification dated 04.11.2023, it is directed that the Branch Manager, ICICI Bank, Bishalgarh Branch would permit the petitioner to remit the amount of pre-deposit as required in terms of the notification dated 04.11.2023 from the attached bank accounts on such application being made through the permissible mode for preferring the appeal within the cut-off date 31.01.2024. The writ petitions are disposed of - no comments made on the merits of the case of the parties.

Summary

Issues:
The judgment involves three writ petitions concerning different tax periods under the Tripura State Goods & Services Tax Act, 2017. The main issue revolves around the maintainability of the writ petitions due to the petitioner not invoking the appellate remedy within the stipulated time under the Act.

Issue 1 - Maintainability of Writ Petitions:
The writ petitioner did not utilize the appellate remedy within the prescribed time under Section 107(4) of the Act of 2017. The respondents objected to the maintainability of the writ petition citing a judgment by the Apex Court. The petitioner raised grounds on non-compliance of natural justice and procedural aspects under Section 73(1) of the Act of 2017.

Issue 2 - Notification for Filing Appeals:
During the proceedings, the Finance Department issued a notification allowing taxable persons to file appeals against orders passed by the proper officer within a specified time frame. The notification outlined conditions for filing appeals, including payment requirements and restrictions on refunds until appeal disposal.

Details and Conclusion:
The Court acknowledged the petitioner's grounds but emphasized the importance of adhering to statutory timelines. Considering the attachment of the petitioner's bank accounts, the Court directed the ICICI Bank to allow the remittance of the required pre-deposit for filing an appeal as per the notification. The petitioner was granted the opportunity to file an appeal by the cut-off date, subject to compliance with the notification conditions. The Court disposed of the writ petitions without commenting on the case's merits, emphasizing the need for timely appeal filing and efficient resolution by the appellate authority.