The Bench of the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan at Jharkhand High Court has recently directed the petitioner, M/s Shivam HiTech Steels Pvt. Ltd to seek available alternative remedies.
The petitioner is having its manufacturing unit at Chhattisgarh and is engaged in the business of Ferro Alloy and other ancillary products and in furtherance of its business, the petitioner received a purchase order from M/s. Tata Steel Ltd.
On the ground of there being no evasion of tax and no contravention of Section 129(3) of the Goods and Services Tax Act, the assessee preferred the writ petition.
Another challenge has been made to the jurisdiction of the State Taxes Officer on the ground that for an inter-state transaction falling within the purview of Integrated Goods & Services Tax Act, 2017, the State Tax Officer has no jurisdiction to carry out the proceedings under Section of 129 of the Central Goods and Services Tax Act, 2017.
P A S Pati filed a counter affidavit, challenging the maintainability of the writ petition, as also on merits and has contended that the efficacious remedy of appeal is available to assessee, since the dispute pertains to questions of fact, the Hon’ble Court may not entertain the writ petition and relegate the petitioner to prefer an appeal.
The statement made by the petitioner was that it was having technical difficulty in filing the appeal and since the proceedings were against the truck driver, this Court had issued notice to GSTN by impleading the GSTN. GSTN had also filed its affidavit, however, the GSTN has stated in its counter that GSTN is a company entrusted with the responsibility of developing and maintaining the GST portal under the guidance and control of the Department of Revenue.
Observing that, an efficacious alternative remedy by way of appeal is available to the petitioner under Section 107 of Jharkhand Goods and Services Tax Act, the Division Bench disposed the writ petition without going into the merits of the case.
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