High Court cannot adjudicate the disputed issues between the parties, which is to be done by the original authority as well as by the appellate authority with reference to the documents and evidences.
Section 107 of the CGST Act, 2017 – Appeal – The petitioner is a manufacturer of TMT Rods. The counsel for the petitioner submitted that the officers of the GST Intelligence Wing visited the factory premises on 10.09.2020 and at that time M/s.Hi-Life Iron Metals India Pvt. Ltd., was operating the unit. Show cause notices were issued for three assessment years on 19.12.2020. The competent authority passed the impugned final orders in proceedings dated 15.02.2021. This Court observed that when an appellate remedy is contemplated under the provisions of the Act, the petitioner has to exhaust the appellate remedy before approaching the court of law.
Held that:- The Hon’ble High Court dismissed the petition by granting liberty to the petitioner to prefer an appeal in a prescribed format, the appellate authority competent shall dispose of the same on merits and in accordance with law as expeditiously as possible.
High Court cannot adjudicate the disputed issues between the parties, which is to be done by the original authority as well as by the appellate authority with reference to the documents and evidences.
Section 107 of the CGST Act, 2017 – Appeal – The petitioner is a manufacturer of TMT Rods. The counsel for the petitioner submitted that the officers of the GST Intelligence Wing visited the factory premises on 10.09.2020 and at that time M/s.Hi-Life Iron Metals India Pvt. Ltd., was operating the unit. Show cause notices were issued for three assessment years on 19.12.2020. The competent authority passed the impugned final orders in proceedings dated 15.02.2021. This Court observed that when an appellate remedy is contemplated under the provisions of the Act, the petitioner has to exhaust the appellate remedy before approaching the court of law.
Held that:- The Hon’ble High Court dismissed the petition by granting liberty to the petitioner to prefer an appeal in a prescribed format, the appellate authority competent shall dispose of the same on merits and in accordance with law as expeditiously as possible.