2025 (5) TMI 1601 - HC - GST

Availability of alternative statutory remedy of appeal - Exemption of contracts as per Annexure-P9 Notification bearing No. 25 of 2012 Service Tax - Imposition of tax liability under the CGST Act - HELD THAT - Since the consideration is based on the agreements we are of the opinion that the petitioner should avail the appellate remedy as is available under Section 107 of the B.G.S.T Act. If an appeal is filed within one month from today we direct that the appeal be accepted without reckoning the delay and the same considered on merits. The writ petition stands disposed of with the above directions.

Summary

The Patna High Court, per Chief Justice K. Vinod Chandran, addressed a writ petition challenging Annexure-P8 imposing tax liability under the C.G.S.T. Act. The petitioner contended exemption under Notification No. 25 of 2012 Service Tax (Annexure-P9). However, no agreements supporting the claim were submitted with the objections, preventing the Assessing Authority from determining exemption eligibility. The Court held that since the exemption depends on contractual agreements, the petitioner must pursue the appellate remedy under Section 107 of the B.G.S.T. Act. The Court directed that any appeal filed within one month be admitted without delay and decided on merits, clarifying that no merits were considered in this order. The writ petition was disposed accordingly.