2025 (5) TMI 761 - HC - GST

Maintainability of petition - availability of laternative remedy - Challenge to order passed u/s 73(2) of the Finance Act 1994 read with Section 174(2) of the CGST Act 2017 - HELD THAT - Noting that a final order under Section 73(2) of the Finance Act 1994 read with Section 174(2)of the said Act has already been passed and noting that the petitioner has an alternative remedy under Section 85 of the Finance Act 1994 there is no scope to entertain the present writ petition. Having regard to the fact that the instant writ petition is being dismissed on the ground of alternative remedy and noting that the present writ petition was pending before this Court for quite some time it is opined that the petitioner should not be rendered remediless. Petition disposed off.

Summary

The Calcutta High Court, in a writ petition challenging the order dated May 31, 2024 passed under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017, dismissed the petition on the ground of availability of an alternative remedy. The petitioner contested the invocation of the extended period under the proviso to Section 73(1) of the Finance Act, asserting entitlement to the benefit of the mega exemption notification for public utility construction works. The Court noted that since a final order has been passed and the petitioner has a statutory appeal remedy under Section 85 of the Finance Act, 1994, the writ petition is not maintainable. However, to prevent the petitioner from being remediless, the Court directed that if the petitioner files an appeal with an application for condonation of delay, the Appellate Authority shall condone the delay and dispose of the appeal after hearing, subject to compliance with formalities. The writ petition was disposed of without costs.