Supreme Court Dismisses SLP on Availability of Alternative Remedy under CGST Act [Read Order]
Supreme Court – SLP – Supreme Court – Dismisses – Availability – CGST Act – taxscan
Supreme Court – SLP – Supreme Court – Dismisses – Availability – CGST Act – taxscan
In a recent case, the Supreme Court dismissed the special leave petition (SLP) on the availability of alternative remedies under the Central Goods and Service Tax Act, (CGST)2017. An applicant can file an appeal before the Appellate Authority within three months from the date of communication of the disputed order. Further, the Appellate Authority may condone a delay of up to one month if they are satisfied that there was a sufficient cause for such delay.
All appeals under CGST must be made in prescribed forms along with the required fees. Fee will be – The full amount of tax, interest, fine, fee and penalty arising from the challenged order, as admitted by appellant, and –10% of the disputed amount in cases where an officer or the Commissioner of GST is appealing then fees will not be applicable.
Shri Chandrakant Tyagi, counsel appeared for the petitioner, Dhan Prakash Gupta.
A two-judge bench of Justice B V Nagarathna and Justice Ujjal Bhuyan observed that “When the High Court, at the outset, stated that the petitioner had an alternative statutory remedy, it ought not to have proceeded to make observations on the merits of the case and thereafter, state that the petitioner would not be precluded from pursuing alternative remedies.”
In the circumstances, the Court disposed of the special leave petition by reserving liberty to the petitioner to avail of the alternative remedy, if so advised. Further observed that if the petitioner files the statutory appeal within four weeks from today, then the issue of limitation shall not be raised by the appellate authority.
To Read the full text of the Order CLICK HERE
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