Case Law Details
Vardhman Ispat Udyog Vs State of Himachal Pradesh and Ors. (Himachal Pradesh High Court)
Himachal Pradesh High Court allowed the writ petition and directed department not to act in furtherance of order passed by appellate authority till the time appellate tribunal in term of Section 109 of the Himachal Pradesh Goods and Services Tax Act, 2017 is constituted.
Facts- The respondent No.1 issued a show cause notice titled “intimation of tax as being payable under Section 73 (5)/74(5)” thereby intimating the petitioner with regard to its liability to pay the tax. After receipt of the show cause notice, petitioner filed representation but vide order dated 30.8.2022, respondent No.1 directed the petitioner to deposit the due amount of tax, interest and penalty within three weeks of passing of the order. Against the aforesaid order dated 30.8.2022, petitioner filed an appeal u/s. 107 (1) of the Act before the appellate authority i.e. respondent No.2, but same came to be dismissed vide order dated 19.5.2023.
Though provisions contained u/s. 112 (1) of the Act give right of further appeal to the petitioner to approach the GST appellate Tribunal (GSTAT), otherwise required to be constituted u/s. 109 of the Act, but since same is yet to be constituted or formed, petitioner is compelled to approach this Court in the instant proceedings filed u/s. 227 of the Constitution of India.
Conclusion- Held that this court is of the definite view that in given facts and circumstances of the case, petitioner had no option, but to approach this Court by way of petition filed under Article 227 of the Constitution of India, which otherwise empowers this Court to exercise supervisory powers over all the courts subordinates to it including the authorities exercising quasi judicial powers.
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