2025 (6) TMI 255 - SCH - GST

Maintainability of petition - availability of alternative remedy - Consolidation of Show Cause Notice (SCN) proceedings for multiple financial years - denial of Petitioner s right to cross-examine certain third parties - violation of principles of natural justice - it was held by High Court that The Court is of the opinion that the Petitioner ought to avail of its appellate remedy in accordance with law in respect of both orders dated 20th January 2025 and 29th January 2025 including the demand raised on 1st February 2025 - Petitioner is accordingly permitted to approach the Appellate Authority by way of an appeal under Section 107 of the CGST Act within thirty days. HELD THAT - This Special Leave Petition is disposed off by reserving liberty to the petitioner herein to avail the alternative remedy and urge all contentions that are open to the petitioner before the Appellate Authority. It is needless to observe that if all contentions that are available to the petitioner herein are urged before the Appellate Authority the same shall be considered in accordance with law.

Summary

The Supreme Court, through Hon'ble Mrs. Justice B. V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma, disposed of the Special Leave Petition (SLP) by "reserving liberty to the petitioner herein to avail the alternative remedy and urge all contentions that are open to the petitioner before the Appellate Authority." The Court emphasized that "if all contentions that are available to the petitioner herein are urged before the Appellate Authority, the same shall be considered in accordance with law." Consequently, all pending applications stand disposed of.