SC Seeks Response On Zoomcar Plea Alleging Denial Of Statutory Remedy after HC Declined GST Appeal Liberty [Read Order]

The Supreme Court of India has sought a response on a plea filed by Zoomcar India Pvt. Ltd., which contends that it was not given the opportunity to exercise its statutory appellate remedy under the GST regime after the Rajasthan High Court had disposed of its writ petition without granting liberty to file an appeal.

The Bench consisting Justice J.B. Pardiwala and Justice K.V. Viswanathan had issued notice while considering the special leave petition. The case arises out of Zoomcar’s challenge to the notifications issued under Section 168A of the Central Goods and Services Tax Act, 2017

Here, the time limit for passing adjudication orders for FY 2019-20 was extended by invoking the special relaxation powers. Zoomcar had also challenged an adjudication order dated August 8, 2024, passed under Section 73 confirming tax demand along with interest and penalty.

The High Court refused to consider the validity of the notifications, holding that the question was already pending before the Supreme Court in other related cases and the decision in those cases would determine this case.

Nevertheless, Zoomcar argues that although other taxpayers with similar grievances were allowed to file statutory appeals under Section 107 of the CGST Act, they were not given the same freedom. The later request for modification was also disallowed.

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Noting the complaint and making it clear that the challenge is to the orders under Section 73.

Accordingly, the Supreme Court has issued notice on the matter.

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