Ascent Telecom Vs Union of India (Telangana High Court)
Telangana High Court Relegates Taxpayer to GST Appellate Tribunal Against Review-Based Appellate Order
The Telangana High Court declined to entertain a writ petition challenging a GST appellate order arising from departmental review proceedings, holding that the petitioner had an effective alternative remedy before the Goods and Services Tax Appellate Tribunal (GSTAT). The Court granted liberty to approach the Tribunal with the requisite statutory pre-deposit and refrained from examining the merits of the dispute.
Introduction
In M/s. Ascent Telecom v. Union of India & Others, the petitioner challenged an appellate order passed under the CGST Act, alleging that the proceedings were barred by limitation, without jurisdiction, and violative of principles of natural justice.
The High Court, however, observed that the petitioner sought adjudication of several issues on merits and had an efficacious statutory remedy before the GST Appellate Tribunal.
Facts of the Case
The petitioner challenged:
- Appellate Order dated 11.03.2025 passed in Appeal No. 133/2024 (SC).
- The appellate order arose out of a review order dated 05.07.2024 issued under the CGST Act.
The petitioner contended that:
- The impugned proceedings were barred by limitation under the provisions of the CGST Act.
- The appellate order was without jurisdiction.
- The proceedings violated principles of natural justice.
- The order deserved to be quashed in exercise of writ jurisdiction under Article 226 of the Constitution.
Issue Before the Court
