2025 (6) TMI 1249 - HC - GST

Maintainability of petition - availability of alternative remedy - Levy of penalty under Section 74 of the GST Act 2017 - invocation of extended period of limitation - HELD THAT - It is for the petitioner to file statutory appeal u/s 107 of GST Act 2017 before the Appellate Authority. Since this Court is of the view that the appeal is maintainable the petitioner is permitted to re-file the appeal within a period of 15 days from the date of receipt of a copy of this order. The petitioner shall comply with the requirements of the respective GST enactments as in force along with the application. Petition dismissed.

Summary

The Madras High Court, through Justice C. Saravanan, dismissed the writ petition challenging the impugned order dated 30.01.2025 passed under the CGST Act, 2017. The petitioner contended that the order was passed without jurisdiction and contrary to the show cause notice, and that since tax and interest were paid prior to the notice, the penalty under Section 11(4) CGST Act was unjustified. The Court noted the surviving issue pertained to penalty under Section 74 of the GST Act due to extended limitation. The petitioner also claimed entitlement to a refund for amounts paid on three issues adjudicated in the order.The Court emphasized it was concerned with jurisdiction and the decision-making process, not the merits of the impugned order, finding no merit in the petition. It directed the petitioner to file a statutory appeal under Section 107 GST Act before the Appellate Authority. Although the petitioner had withdrawn a statutory appeal filed on the same day, the Court permitted re-filing within 15 days, subject to compliance with GST enactment requirements. The petition was dismissed with liberty to appeal and no order as to costs.