Case Law Details
Jericho Chemicals LLP Vs Union of India And 4 Ors (Gauhati High Court)
Gauhati High Court Refuses GST Writ Petition Because Statutory Appeal Before Tribunal Was Available; Gauhati HC Directs Taxpayer to Approach GST Appellate Tribunal Instead of Writ Jurisdiction; Availability of Effective Alternative Remedy Bars GST Writ Petition; Gauhati High Court Declines Interference Because GST Tribunal Appeal Could Still Be Filed.
The Gauhati High Court heard a writ petition challenging an Order-in-Appeal dated 17.03.2025 passed by the first appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017.
During the hearing, counsel for the CGST authorities submitted that an appeal against the Order-in-Appeal was maintainable before the Appellate Tribunal under Section 112 of the CGST Act. It was further submitted that the Appellate Tribunal at Guwahati had started functioning from 23.01.2026.
The respondents also referred to Notification No. S.O. 4220[E] dated 17.09.2025, issued under Section 112(1) of the CGST Act. According to the notification, appeals could be filed up to 30.06.2026 in cases where the order sought to be appealed against had been communicated on or before 01.04.2026.
The Court observed that the Order-in-Appeal challenged in the present case was passed on 17.03.2025. Therefore, the statutory remedy of appeal under Section 112 remained available to the petitioner up to 30.06.2026.
The High Court further noted that all the grounds raised in the writ petition could also be urged before the Appellate Tribunal in an appeal under Section 112 of the CGST Act. In view of the availability of an effective alternative remedy, the Court declined to entertain the writ petition.
Accordingly, the writ petition was disposed of with liberty granted to the petitioner to file an appeal before the Appellate Tribunal under Section 112 of the CGST Act on or before 30.06.2026.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
Heard Mr. P. Agarwal, learned counsel for the petitioner; Mr. S. Kakati, learned Central Government Counsel [CGC] for the respondent no. 1; and Mr. S.C. Keyal, learned Senior Counsel & Standing Counsel, CGST for the respondent nos. 2 & 3.
2. The instant writ petition is preferred to assail an Order-in-Appeal dated 17.03.2025 passed by the first appellate forum under Section 107, Central Goods & Services Act, 2017.
3. Mr. Keyal, learned Senior Counsel appearing for the respondent CGST authorities has submitted that against the Order-in-Appeal, an appeal would lie under Section 112, Central Goods and Services Tax [CGST] Act, 2017 to the Appellate Tribunal and the same is to be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. He has further submitted that the Appellate Tribunal under Section 112 of the CGST Act has started functioning at Guwahati since 23rd January, 2026.
4. As per Notification bearing no. S.O. 4220[E] dated 17.09.2025, which has been issued in exercise of the powers conferred by sub-section [1] of Section 112, CGST] Act, an appeal can be preferred till 30.06.2026 in respect of a case where the Order sought to be appealed against the assessee is communicated to him on or before 01.04.2026.
5. The Order-in-Appeal in the instant case was passed on 17.03.2025 and as such, the period of limitation and the remedy to prefer an appeal under Section 112, CGST Act on or before 30.06.2026 are available to the petitioner.
6. The grounds urged in this writ petition are also available to be urged in an appeal preferred under Section 112, CGST Act. In such view of the matter, this writ petition is not entertained, reserving the liberty to the petitioner to prefer the appeal under Section 112, CGST Act before Appellate Tribunal on or before 30.06.2026.
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