M/s THEKEDAR NAND LAL SHARMA v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Pankaj Bhandari, Justice & Shubha Mehta, Justice
M/s THEKEDAR NAND LAL SHARMA
v.
STATE OF RAJASTHAN & ORS
D.B. CIVIL WRIT PETITION No. 1437/2024 dated 30.04.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of revenue
Appeal not filed within statutory period prescribed – Maintainability of petition – statutory remedy of appeal – Writ petition filed to challenge SCN and impugned order issued for financial year 2018-19 – Petitioner did not file an appeal against the order within the statutory period prescribed under Section 107 or within the maximum period that could be condoned – The petitioner was directed to deposit Rs. 4,84,020/- towards service tax on royalty, along with interest and penalty – Held that – The Court referred the Supreme Court’s decision in the case of Assistant Commissioner (CT) LTU, Kakinada & Ors. vs. Glaxo Smith Kline Consumer Health Care Limited, wherein Supreme Court held that the High Court should not entertain a writ petition challenging an assessment order if the statutory appeal remedy was not pursued within the limitation period – The Supreme Court emphasized that the statutory remedy of appeal must be availed within the specified period, and failure to do so precludes the High Court from entertaining a writ petition on grounds of delay – In the instant case, petition did not provide a plausible explanation for not filing an appeal – It was held that writ petition was not maintainable. The petitioner’s failure to avail the statutory remedy of appeal within the prescribed period meant that the court could not entertain the writ petition. Consequently, the writ petition was dismissed, and the stay application was disposed of.
Represented By:
Counsel for the Petitioner: R.C. Agarwal with Neetu Bhansali
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