The 18% Goods and Services Tax ( GST ) on samosas and kachoris has been challenged as being beyond jurisdiction and contrary to GST Council orders. The Rajasthan High Court directed the petitioner, Sodhani Sweets Private Limited, to take the matter to the first appellate authority as they found no grounds to entertain.
Sodhani Sweets filed a writ petition, aggrieved by an order taxing samosas and kachoris at 18%. The petitioner contended that the order was issued beyond the authority’s jurisdiction and against GST Council directives.
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The respondents-GST department argued that the order can be contested before the First Appellate Authority and, if necessary, further appealed to the Second Appellate Authority. They noted that the fee for filing an appeal is Rs. 3,20,000, which does not infringe on the petitioner’s rights.
The respondents also referenced the Supreme Court’s ruling in Godrej Sara Lee Ltd. v. Excise and Taxation Officer-cum-Assessing Authority and Others and the Rajasthan High Court’s decision in Tanushree Logistics Private Limited v. State of Rajasthan & Others.
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Considering these submissions, the bench of Justice Shubha Mehta and Pankaj Bhandari determined that the appropriate authority in this case is the First Appellate Authority. They found no grounds to entertain the writ petition, as the objections raised could be addressed by the appellate authority.
The writ petition was dismissed, allowing the petitioner to pursue an alternative remedy of appeal. The court also directed that the period during which the petition was pending shall not count towards the limitation period for filing the appeal, and the appellate authority was instructed to expedite the decision in accordance with the law.
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