GST Update

 Desk of CA. Praveen Sharma – 1006 Series (CAPS) 

JHARKHAND HIGH COURT IN THE CASE OF Tata Steel Limited 

The High Court heard the matter where the taxpayer challenged an order passed by the department. The taxpayer admitted that an appeal option was available but requested the Court to directly intervene, claiming lack of jurisdiction and violation of natural justice.

The Court observed that such issues require detailed examination of facts and evidence, which is more appropriate before the appellate authority rather than in writ proceedings. It noted that merely disputing findings or merits does not make a case exceptional for bypassing the statutory appeal process.

The Court held that this was not a fit case to interfere directly, as neither lack of jurisdiction nor clear violation of natural justice was established.

Accordingly, the petition was not entertained. However, liberty was granted to the taxpayer to file an appeal within four weeks, and the appellate authority was directed to consider the case on merits without rejecting it on delay.

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Regards
CAPS