Case Law Details
Tata Steel Bsl Ltd Vs Union of India (Orissa High Court)
Mr. S. Mishra, learned Standing Counsel on behalf of the opposite parties-Revenue submits that the present writ petition is not maintainable as the petitioner has got an alternative efficacious remedy of appeal under Section 107 of the CGST Act, against the impugned order under Annexure-7. Therefore, it is submitted that if the petitioner is aggrieved by the impugned order, it may avail the remedy of appeal and hence this writ petition may be dismissed as not maintainable.
Having heard the learned counsel for the parties and considering the fact that the petitioner has an efficacious alternative of appeal, it is deemed appropriate to dispose of this writ petition requiring the petitioner to avail the remedy of appeal against the impugned order before the appellate authority within a period of 15 days from today. If such appeal along with a copy of this order is filed within 15 days hence, the appellate authority shall entertain the same, waiving the period of delay, if any, in filing the appeal, and decide the same on merits and in accordance with law within a period of three months from the date of filing of such appeal.
It would be open for the petitioner to agitate all the arguments, as raised in this petition, before the appellate authority. However, it is made clear that we have not expressed any opinion on the merit of the case of the petitioner and it is for the appellate authority to decide the appeal on its own merit, after giving an opportunity of hearing to the petitioner.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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