The Tax Publishers 2022 TaxPub(GST) 1497 (AP-HC) : (2023) 068 GST Law Times 0052 : (2023) 109 ITPJ (G) 0096
CENTRAL GOODS SERVICE TAX ACT, 2017
Section 107 Section 122 Article 226
Where alternative remedy of appeal was available to assessee, under section 107, then writ petition was not maintainable before High Court.
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Writ petition - Bar as to alternatie remedy - Order being appealable before appellate authority -
Assessee challenged order passed by first authority by which interest and penalty was imposed on him. Assessee submited that show-cause notice was issued proposing to restrict ITC and the amount demanded was paid. Thereafter, revenue demanded interest and penalty in respect of which objection was raised by assessee and the same was rejected. Assessee submitted that interest was liable only on 'net tax liability' and not on the 'gross tax liability'. He submitted that the ITC claim was lying in Electronic Credit Ledger and since it was not utilized, he got it reversed pursuant to the same being pointed out by the officer in the Audit. Revenue submitted that since the order is appealable under section 107 of CGSt Act, 2017, entertaining a writ petition by the High Court, may not be proper. Held: As the order was appealable under section 107 and alternative remedy was available to assessee, therefore, the writ petition was not maintainable.
REFERRED :
FAVOUR : Petition disposed of.
A.Y. :
IN THE ANDHRA PRADESH HIGH COURT
C. PRAVEEN KUMAR & TARLADA RAJASEKHAR RAO
Balaji Enamil Industry v. Asstt. Commissioner (ST)
Writ Petition No. 6934 of 2022
26 August, 2022
Petitioner by : G. Narendra Chetty
Respondent by : GP For Commercial Tax
C. Praveen Kumar
The present writ petition came to be filed, seeking the following relief:--
to declare the impugned interest and penalty order passed by the first respondent in Form DRC-07, dated 18-12-2021, imposing interest under section 50 along with penalty under section 122(2) of the Central Goods and Service Tax Act, 2017 [for short, CGST Act], for the tax period 2017-18 to 2019-20, as illegal, improper and incorrect.
2. The averments made in the affidavit filed in support of the writ petition, are as under:-
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