GST Update

Desk of CA. Praveen Sharma – 833 Series (CAPS) 

Bombay High Court in the case of Armita India Shipping Pvt. Ltd.

 The Court heard both sides on a petition challenging the order-in-original dated 30th August 2024.

The petitioner alleged violation of natural justice, stating that hearing notices were uploaded only on the GST portal and not personally served, relying on the Madras High Court judgment in Sharp Tanks and Structurals Pvt. Ltd. v. Deputy Commissioner (GST).

The Department argued that uploading notices on the portal is valid service, and hence, there was no breach warranting High Court intervention.

 The Court ruled that the petitioner had a statutory appellate remedy and no exceptional case existed to bypass the appeal process.

 It also noted that issues like natural justice or double taxation could be properly addressed before the appellate authority rather than through a writ petition.

 Referring to its earlier ruling in Oberoi Constructions Ltd. v. Union of India (2024), the Court cautioned against the growing trend of writ petitions despite alternate remedies being available.

 The petition was dismissed, granting liberty to file an appeal within four weeks, with directions for the appellate authority to hear it on merits without rejecting it as time-barred.

Link:CA. Praveen Sharma on Linkedin

Regards
CAPS