Jain Housing and Constructions Limited Vs Additional Commissioner (Telangana High Court)
In Jain Housing and Constructions Limited vs Additional Commissioner, the Telangana High Court ruled that the GST appellate authority is competent to address questions of jurisdiction related to GST orders. The petitioner contested a show-cause notice issued by a GST authority outside their jurisdiction, arguing the notice and subsequent Order-in-Original were invalid. The petitioner claimed that the appellate authority under Section 107 of the GST Act could not decide on jurisdictional matters. However, the court found that jurisdiction is a mixed question of fact and law and can be appropriately decided by the appellate authority. The court directed the petitioner to seek remedy through the appellate process and emphasized that any jurisdictional issues raised in the appeal would be considered by the authority. The court also allowed for the exclusion of time spent during the writ proceedings from the appeal’s limitation period.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Sri K. Govinda Rao, learned counsel, appears for the petitioner, Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, appears for respondent No. 1 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, appears for respondent No. 2.
