Pilot Industries Limited Vs Assistant Commissioner (Uttarakhand High Court)
The central issue in this case involves the authority of the Joint Commissioner as an appellate authority, which is currently being deliberated in a separate writ petition scheduled for 19th June 2024. The case at hand concerns a summary order issued by the Deputy Commissioner on 13th May 2024. This order provided an alternate remedy of appeal under the GST Act, which necessitates specific compliance from the appellant.
Under Section 107(6) of the GST Act, an appellant must deposit 25% of the disputed amount before their appeal can be entertained by the Appellate Authority. This provision was a key point of contention in the present case. The learned Single Judge modified the earlier order to enforce this statutory requirement, mandating the appellant to deposit 25% of the amount demanded in the summary order. Upon fulfilling this condition, the appellant would be entitled to the release of their vehicle and goods.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
The issue whether the Joint Commissioner can be the appellate authority, is a question, which is pending consideration before this Court in a Writ Petition, which is fixed for 19.06.2024. However, in the present case, the summary order dated 13.05.2024, has been passed by the Deputy Commissioner, who is the proper officer, and against this order, an alternate remedy of filing an appeal is available. As per the GST Act, before the Appellate Authority, under sub-section (6) of section 107 of the GST Act, the appellant has to deposit 25% of the amount before the Appellate Authority.
