Natubhai Uttambhai ODD Vs Additional Commissioner (Gujarat High Court)
The petitioner filed the present writ petition seeking quashing of (i) the appellate order dated 29.09.2025 passed under Section 107 of the Central Goods and Services Tax Act, 2017, (ii) the order-in-original dated 20.01.2025 passed under Section 74 of the Act, and (iii) the show cause notice dated 03.08.2024 along with corrigendum dated 08.08.2024 issued under Section 74. The petitioner also sought interim relief staying the operation of the impugned appellate and original orders.
At the outset, the Court pointed out the availability of an alternative statutory remedy by way of appeal before the Appellate Tribunal. The petitioner’s counsel submitted that the filing of appeals before the Tribunal was not yet streamlined and that legal issues involved in the petition required adjudication by the High Court.
The respondents relied upon a Notification dated 17.09.2025 issued by the Ministry of Finance under Section 112(1) of the CGST Act, notifying 30.06.2026 as the last date for filing appeals before the Appellate Tribunal in respect of orders communicated before 01.04.2026. For orders communicated on or after 01.04.2026, appeals could be filed within three months from the date of communication.
In view of the said Notification and the availability of an alternative remedy, the Court held that the factual aspects and observations of the appellate authority could be examined by the Appellate Tribunal, which was already constituted. The Court observed that merely because the filing process was not streamlined would not dilute the statutory provisions governing appeal against the impugned orders.
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