2025 (4) TMI 1006 - HC - GST

Seeking to set aside the impugned order - availability of alternative remedy - HELD THAT - The Petitioner shall file the Appeal before the Appellate Authority under Section 107 of the CGST Act 2017 within a period of 4 weeks from today. If the Appeal is filed within the aforesaid period the same shall be entertained by the Appellate Authority without raising the issue of limitation. It is needless to clarify that the pre-deposit as envisaged under Section 107 of the CGST Act 2017 will have to be complied with by the Petitioner before the Appeal is entertained. Petition disposed off.

Summary

The Bombay High Court, in the matter before Hon'ble JJ. B. P. Colabawalla and Firdosh P. Pooniwalla, addressed a Writ Petition challenging the Deputy Commissioner of State Tax's order dated 8th April 2024. The Court observed that the Petitioner has an alternate remedy under Section 107 of the CGST Act, 2017, which provides for filing an appeal. Although the limitation period for filing the appeal had expired, the Court directed the Appellate Authority to entertain the appeal if filed within four weeks from the date of the order, "without raising the issue of limitation," provided the Petitioner complies with the mandatory pre-deposit requirement under Section 107.Further, the Court stayed the operation of a letter dated 27th February 2025 issued by the Deputy Commissioner directing the Petitioner's bank to remit Rs. 8,63,18,102/- to GST authorities, recognizing that the Petitioner intends to avail the statutory remedy. The stay is conditional: if the appeal is not filed within the stipulated period, the stay on the letter will be vacated, and the authorities may proceed in accordance with law.The Writ Petition was disposed of accordingly, with no order as to costs. The Court emphasized adherence to statutory procedures and timelines while ensuring the Petitioner's right to appeal is preserved despite procedural delays.