Jericho Chemicals LLP Vs Union of India And 4 Ors (Gauhati High Court)
Gauhati High Court Refuses GST Writ Petition Because Statutory Appeal Before Tribunal Was Available; Gauhati HC Directs Taxpayer to Approach GST Appellate Tribunal Instead of Writ Jurisdiction; Availability of Effective Alternative Remedy Bars GST Writ Petition; Gauhati High Court Declines Interference Because GST Tribunal Appeal Could Still Be Filed.
The Gauhati High Court heard a writ petition challenging an Order-in-Appeal dated 17.03.2025 passed by the first appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017.
During the hearing, counsel for the CGST authorities submitted that an appeal against the Order-in-Appeal was maintainable before the Appellate Tribunal under Section 112 of the CGST Act. It was further submitted that the Appellate Tribunal at Guwahati had started functioning from 23.01.2026.
The respondents also referred to Notification No. S.O. 4220[E] dated 17.09.2025, issued under Section 112(1) of the CGST Act. According to the notification, appeals could be filed up to 30.06.2026 in cases where the order sought to be appealed against had been communicated on or before 01.04.2026.
The Court observed that the Order-in-Appeal challenged in the present case was passed on 17.03.2025. Therefore, the statutory remedy of appeal under Section 112 remained available to the petitioner up to 30.06.2026.
