HC can examine correctness of order passed by appellate authority in absence of GST Tribunal

Case Details: Devanshi Plyboard Industries (P.) Ltd. v. Deputy Commissioner State Tax, Goods & Services Tax - [2022] 145 taxmann.com 18 (Calcutta)

Judiciary and Counsel Details

• • T.S. Sivagnanam & Supratim Bhattacharya, JJ.
  • Rituraj Chakraborty for the Appellant.
  • T.M. Siddiqui & N. Chatterjee for the Respondent.

Facts of the Case

The appellant preferred the writ petition challenging the order passed by the appellate authority. The learned Single Judge was of the view that the present round of litigation is second round of litigation and the order being a speaking order, no interference is called for and dismissed the writ petition filed by the appellant. The appellant filed this appeal and submitted that an adverse report had been relied upon by the appellate authority while rejecting the appeal and such adverse report was not furnished to the appellant inspite of a representation.

High Court Held

The Honorable High Court observed that as on date there is no other remedy available against the impugned order under the GST Act since the Tribunal has not been constituted. Therefore, the appellant had to necessarily approach the learned writ court for challenging the said order. The Court noted that High Court being first judicial forum can examine correctness of order passed by appellate authority. In the instant case, representation made to appellate authority had not been considered and adverse report had not been furnished. Therefore, the Court directed appellate authority to give fresh opportunity of hearing to appellant after which case was to be decided on merit.