2025 (1) TMI 114 - HC - GST

Maintainability of petition - availability of alternative remedy - HELD THAT - The order directing the appellant to approach the appellate authority does not call for interference. However, we are of the view that instead of directing payment of cost to the respondent of Rs. 5,00,000/-, the appellant shall deposit the said amount before the adjudicating authority and the said deposit shall be treated as the requisite pre-deposit for entertaining the appeal by the appellate authority. Appeal disposed off.

Summary

In the intra-Court appeal, the appellant challenged the writ court's order dated 4th September 2024, which directed the appellant to pursue an alternate remedy by appealing to the appellate authority. The appellant was also ordered to pay Rs. 5,00,000/- as costs to the respondent authorities. The High Court, comprising Hon'ble Chief Justice T.S. Sivagnanam and Justice Bivas Pattanayak, upheld the direction to approach the appellate authority but modified the cost directive. Instead of paying the respondent, the appellant must deposit Rs. 5,00,000/- as a pre-deposit with the adjudicating authority, which will be considered requisite for the appeal. The appeal must be filed within six weeks from the receipt of the judgment, and the appellate authority will decide on merits if the pre-deposit is made. The appeal and connected application were disposed of with no additional costs. Urgent certified copies of the order will be provided upon request and completion of legal formalities.