Matters involving tax where provision of appeal is provided, the assessee should be relegated to the said remedy – High Court
In a recent judgment, Hon’ble Allahabad High Court declined to invoke its Writ Jurisdiction against GST order and held that matters involving tax where provision of appeal is provided, the assessee should be relegated to the said remedy
ABCAUS Case Law Citation:
ABCAUS 4116 (2024) (06) HC
Important Case Laws relied upon:
Commissioner of Income Tax & Others Vs. Chhabil Dass Agarwal 2014 (1) SCC 603
In the instant case, the Petitioner assessee had filed a writ petition challenging the order passed u/s 73 of U.P.GST/CGST/IGST Act, 2017 imposing tax, interest and penalty due upon the petitioner.
The petitioner submitted that he has assailed the said order on the ground that the same has been passed in violation of the statutory provision as well as no opportunity of hearing was given to the petitioner before passing of the said order.
On the other hand, the Revenue opposed the writ petition. It was submitted that notice was duly served upon the petitioner who despite service of notice did not appear before the authority to defend the said notice and accordingly the impugned order had been passed assessing tax upon the petitioner.
It was further submitted by the Revenue that the petitioner, in any case, had equally efficacious remedy of an appeal as provided u/s 107 of the UPGST/CGST Act and even according to the judgement of the Hon’ble Supreme Court wherein it had been held that in matters involving tax where provision of appeal is provided, the assessee should be relegated to the said remedy.
The Division Bench of the Hon’ble High Court opined that all the grounds raised by the petitioner assailing the assessment can be duly considered by the appellate authority in appeal.
The Petitioner submitted that the amount of tax and penalty assessed is on the higher side and accordingly he should be protected till such time appeal is filed. This court opined that all issues raised by the petitioner in the present writ petition can be adequately considered in appeal and accordingly the petitioner was relegated to his remedy of an appeal u/s 107 of the UPGST Act.
It was directed that if Petitioner files appeal within two weeks along with an application for interim relief, the appellate authority shall duly consider the said application and pass appropriate orders thereon, within 10 days thereafter in accordance with law. It was further directed that till appropriate orders on the stay application are passed by the appellate authority, no coercive action shall be taken against the petitioner.
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