9911796707
TMI Blog2025 (2) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... file appeal before the appropriate authority. If the Act provides to deposit any amount prior to filing of appeal, on this count, provisions of the CGST Act to file appeal cannot be bypassed. In the matter of THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED [2021 (9) TMI 480 - SUPREME COURT], Hon'ble Supreme Court has held 'There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma, Adv. Order on Board 1. The petitioner has preferred this writ petition under Article 226 of the Constitution of India challenging the order (Annexure P-2) dated 26-4- 2024 passed by the respondent No. 2/ Joint Commissioner, Central Goods and Service Tax and Central Excise Tax, Raipur (hereinafter, Goods and Service Tax would be referred to as 'GST') seeking following reliefs :- "10.1 This Hon'ble court may kindly be pleased to issue appropriate writ/order/direction and thereby quash the impugned order (Ann. P/2) passed by the Joint Commissioner, GST Department, Chhattisgarh. 10.2 This Hon'ble court may kindly be pleased to issue appropriate writ/order/direction and thereby directing the Respondents to allow rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Despite multiple representations and submissions, explaining the mistake and demonstrating that there was no intent to commit fraud or suppress facts, the petitioner's request for rectification was not accepted by the authorities. Subsequently, the GST Department issued a Show Cause Notice under Section 73 of the Central Goods and Service Tax Act, 2017 (henceforth, referred to as 'CGST Act') alleging the wrongful availment of Income Tax Credit and proposing recovery along with interest and penalties. He further submits that, alternative remedy of appeal before the CGST Appellate Tribunal is inadequate and ineffective as it requires pre-deposit of 10% of the disputed tax amount. Therefore, this petition may be admitted for hearing. 3. Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held in para 10 and 11 as under:- "10. The respondent had a statutory remedy under Section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternative remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation. 11. In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
