A Single Bench of the Madras High Court noted that Writ Jurisdiction can be Invoked in view of Non-Constitution of GST Tribunal.
The Writ Petition has been filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the recovery and quashing recovery action initiated vide letters issued by the respondent, Assistant Commissioner of State Taxes.
The petitioner, M/s.Veerapandi Common Effluents Treatment Plant Ltd, aggrieved by the attachment orders passed by the respondent as per provisions of Section 75 of the Goods and Services Tax Act, 2017 (GST Act) has filed this Writ Petition.Admittedly, the petitioner has not challenged the orders passed by the Appellate Authority which culminated in the issuance of the impugned attachment orders.
The petitioner contended that due to non-constitution of the Tribunal, till date, the petitioner has not filed any Statutory Appeal before the Appellate Authority as against the orders passed by the Appellate Authority.
The Bench of Justice Abdul Quddhose observed that “However, in case of non-constitution of the Tribunal, the petitioner is always having the right to file a Writ Petition before this Court. Necessarily, when a Tribunal has not been constituted and that too when attachment orders have been issued, the petitioner ought to have filed a Writ Petition, challenging the impugned orders of the Appellate Authority.”
The Court also noted that “Having not done so, the only interim protection that can be granted for thepetitioner is to give protection in respect of the impugned attachment orders for a limited period of two weeks to enable the petitioner to approach this Court, challenging the orders of the Appellate Authority by filing a separate Writ Petition.”
Hence the Court directed the petitioner to file a separate Writ Petition, challenging the order of the Appellate Authority viz., Deputy Commissioner (ST) GST – Appeal, within a period of two weeks from the date of receipt of a copy of the order.
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