Balaji Cement Agency Vs Union of India (Rajasthan High Court)
The Rajasthan High Court disposed of the writ petitions after observing that the petitioners had an effective alternative statutory remedy by way of appeals under Section 107 of the CGST Act. The Court declined to entertain the writ petitions in view of the availability of the appellate mechanism. It directed that if the petitioners file appeals before the Appellate Authority, the appeals shall be decided on their own merits, and clarified that the petitioners would be at liberty to raise all legal as well as factual grounds before the appellate forum. The Court further directed that if the appeals are filed within thirty days from the date of the order, the Appellate Authority shall decide them without examining the issue of limitation. Accordingly, the writ petitions were disposed of, leaving it open to the petitioners to pursue the statutory appellate remedy and obtain a decision on merits before the competent authority.
Section 107 of the CGST Act, 2017 provides the statutory mechanism for filing an appeal against any decision or order passed by an adjudicating authority under the GST law. An aggrieved person may file an appeal before the Appellate Authority within three months from the date of communication of the order, while the department may file an appeal within six months. The Appellate Authority may condone a delay of up to one additional month if sufficient cause is shown. Filing an appeal generally requires payment of the admitted tax, interest, penalty, and a prescribed pre-deposit of the disputed tax. The Appellate Authority has the power to confirm, modify, or annul the impugned order after giving the appellant an opportunity of being heard.
