Chetan Cabletronices Private Limited Vs Union of India & Ors. (Supreme Court of India)
The Supreme Court declined to interfere with the Rajasthan High Court’s order, which had disposed of the writ petitions on the ground that the petitioners had an effective alternative remedy by way of an appeal under Section 107 of the CGST Act. The High Court had granted liberty to the petitioners to file appeals before the Appellate Authority and directed that, if filed within thirty days, the appeals should be decided on merits without examining the question of limitation. It also permitted the petitioners to raise all legal and factual grounds before the Appellate Authority. While dismissing the Special Leave Petition, the Supreme Court upheld the High Court’s approach and extended the time for filing the appeal under Section 107 by an additional two weeks from the date of its order. The Court did not interfere with the merits of the High Court’s decision, and all pending applications, if any, were disposed of accordingly.
Read Rajasthan HC Order in this case: Writ Petitions Disposed as Section 107 Appeal Was Available Under GST Law
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. We are not inclined to interfere with the impugned judgment and order of the High Court; hence, the special leave petition is dismissed.
