Viha Hotels Private Limited Vs Assistant Commissioner of GST and Central Excise (Madras High Court)
Madras High Court has dismissed a writ petition filed by Viha Hotels Private Limited, directing the company to re-file its statutory appeal against an order from the Assistant Commissioner of GST and Central Excise. The court found no jurisdictional error in the impugned order, emphasizing that the proper recourse for the petitioner lies with the Appellate Authority under Section 107 of the GST Act, 2017.
Viha Hotels had challenged an order dated January 30, 2025, arguing it was passed without jurisdiction and contrary to the show cause notice. The petitioner contended that the disputed tax and interest were paid prior to the show cause notice, making the imposition of a penalty under Section 11(4) of the CGST Act, 2017, unacceptable. The company also argued that it was entitled to a refund for amounts already paid on three issues adjudicated in the impugned order, and that the demand confirmed was only for the period 2017-18 despite a consolidated show cause notice spanning 2017-18 to 2021-22.
However, the High Court observed that the case primarily involved “disputed questions of fact” requiring detailed analysis by an Appellate Authority. The court’s role, in this instance, was limited to examining jurisdiction and the decision-making process, not the merits of the decision itself. Finding no jurisdictional flaws, the court concluded that the writ petition lacked merit.
