2023 (1) TMI 333 - HC - GST
Input Tax Credit - the non-payment of the GST amount charged by the supplier - appellants filed the writ petition contending that the non-payment of the GST amount charged by the 4th respondent to the appellants is violative of Article 19(1)(g) and 300A of the Constitution of India and against the provisions of the CGST and WBGST Act, 2017 - HELD THAT:- Undoubtedly, the appellants are aggrieved persons against the advance ruling. The 4th respondent having not preferred an appeal, such conduct of the 4th respondent cannot prejudice the rights of the appellants. Admittedly, the invoices, which were subject matter of consideration by the authority were the invoices raised by the appellants. Therefore, the appellants should have been put on notice by the authority or in other words, the 4th respondent ought to have impleaded the appellants in the proceedings before the authority.
The appellants cannot be nonsuited by virtue of an order, which was passed by the authority without hearing them. Therefore, we are of the view that the appellants should not be left remediless. Though it is submitted by the learned Government Advocate appearing for the State that appeal has been provided to the appellate authority and if the appellants qualify the definition of an aggrieved person, they could very well approach the appellate authority - since the appellants have contended that sufficient factual details were not placed before the authority, directing the appellants to prefer an appeal to the appellate authority may not be effective since the facts, which the appellants seek to bring on record were not part of the records before the original authority.
The matter has to be re-examined by the authority themselves instead of directing the appellants to approach the appellate authority - the matter is remanded back to the 5th respondent for fresh consideration - Appeal allowed by way of remand.