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TMI Blog2021 (2) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... entertain the present writ petition under Article 226 of the Constitution of India and this court also does not propose to express any opinion on the merits of the matter as this court is relegating the petitioner to an alternative remedy of appeal. It is also submitted by the learned Government Pleader that according to Sub-section (1) of Section 107 of the Act, the appeal needs to be filed within three (3) months from the date of the order. The writ petition is disposed of, at the stage of admission, leaving it open for the petitioner herein to avail the statutory remedy of appeal under Section 107 of the Act. - W.P.NO.65 OF 2021 - - - Dated:- 5-1-2021 - HON BLE SRI JUSTICE A.V. SESHA SAI HON BLE MS JUSTICE J.UMA DEVI Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order according to Section 73 of the Act. The present writ petition challenges the validity and legal sustainability of the said order, dated 07-12-2020. 4. It is contended by Sri S.Ravi, learned Senior Counsel representing the counsel for the petitioner that the order impugned in the present writ petition is erroneous, contrary to law and opposed to the very spirit and object of the provisions of the Act. In elaboration, it is further contended by the learned Senior Counsel that the impugned order is totally one without jurisdiction and is also violative of principles of natural justice; that the 1st respondent grossly erred in construing the transactions as works contract relating to immovable property in contravention of the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Tribunal are binding only on the parties. 6. It is absolutely not in controversy that Section 107 of the Act provides for remedy of appeal to the appellate authority against the orders passed by the 1st respondent. Sub-sections 1 to 16 of the Section 107 of the Act, read as under:- 107. Appeals to Appellate Authority.-( 1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, 1[subject to a maximum of twenty-five crore rupees,] as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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