Writ petitions are not entertained without exhausting the appeal remedy, especially, in respect of revenue matters. This Court is inclined to dispose of this writ petition, by relegating the petitioner to approach the appellate authority or the adjudicating authority as the case may be within a particular period.
Section 107 of the CGST Act, 2017 – Appeal – The petitioner prayed for a writ of Certiorari calling for the records in order in original dated 03.06.2020 issued by the respondent and quash the same as wholly without jurisdiction and in clear violation of Section 140(1) and 140 (7) of the Act, 2017. The respondent counsel contended that as against the impugned order which is the order-in-original, appeal is provided under Section 107 of the Act. The court observed that appeal can very well be filed by the petitioner under Section 107 of the Act and the petitioner has got alternative appeal remedy or remedy of review to rectify the error under Section 161 of the Act.
Held that:- The Hon’ble High Court relegated the petitioner to approach the appellate authority and also the original authority, if in case he wants to invoke Section 161 of the Act, within a period of two weeks and once such endeavour is made by the petitioner, the same shall be entertained by the concerned authority, either by the appellate authority or by the original adjudicating authority within a period of three months thereafter.
Writ petitions are not entertained without exhausting the appeal remedy, especially, in respect of revenue matters. This Court is inclined to dispose of this writ petition, by relegating the petitioner to approach the appellate authority or the adjudicating authority as the case may be within a particular period.
Section 107 of the CGST Act, 2017 – Appeal – The petitioner prayed for a writ of Certiorari calling for the records in order in original dated 03.06.2020 issued by the respondent and quash the same as wholly without jurisdiction and in clear violation of Section 140(1) and 140 (7) of the Act, 2017. The respondent counsel contended that as against the impugned order which is the order-in-original, appeal is provided under Section 107 of the Act. The court observed that appeal can very well be filed by the petitioner under Section 107 of the Act and the petitioner has got alternative appeal remedy or remedy of review to rectify the error under Section 161 of the Act.
Held that:- The Hon’ble High Court relegated the petitioner to approach the appellate authority and also the original authority, if in case he wants to invoke Section 161 of the Act, within a period of two weeks and once such endeavour is made by the petitioner, the same shall be entertained by the concerned authority, either by the appellate authority or by the original adjudicating authority within a period of three months thereafter.