2018 (6) TMI 558

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..... purview of Section 121 of the Act of 2017. He submits that, Section 121 of the Act of 2017 carves out an exception of non-appealable decisions and orders and that the impugned order comes within the purview of such Section. Therefore, the writ petition is not maintainable. In support of such contention he relies upon a judgment and order dated February 1, 2018 passed Writ Tax No.111 of 2018 (M/s. R.K. Overseas - Versus- Union of India & Ors.) by the Allahabad High court. Learned Additional Advocate General appearing for the respondents submits that, the writ petitioner proceeds on the basis of that the appellant authority has not been constituted. He submits on instructions that, appellate authority has since been constituted. He refers t .....

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..... ................" Section 107 of the Act of 2017 allows any person aggrieved by any decision or order passed under the Act of 2017 or the State Goods and Services Tax Act to file an appeal before the appellate authority as may be prescribed. It appears that, the State has prescribed the appellate authority who is the senior Joint Commissioner (Appeals) as the appellate authority. Section 121 of the Act of 2017 craves out an exception to the appellate orders and decisions. It is as follows :- "121. Non-appealable decisions and orders. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of State tax if such decision taken or order passed r .....

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..... lternative remedy available. It would be appropriate to permit the petitioner to prefer an appeal from the impugned order before the designated appellate authority, either electronically or otherwise, in terms of Rule 109 of the West Bengal Goods and Serves Tax Act, 2017. In the event, such appeal is filed within a period of ten days from date, the appellate authority will treat the same to be within the time period stipulated for the purpose of preferring an appeal and, will proceed to hear such appeal and dispose of the same, in accordance with law. Learned Additional Advocate General appearing for the respondents submits that, an order of imposition of penalty is also under challenge. More is the reason that the petitioner should be ask .....

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