2019 Taxo.online 285

CMP No.3280 of 2019 in CWP No.3061 of 2018 dated 03.05.2019





Central Goods & Services Tax Act, 2017

Section 107

Surya Kant, Chief Justice & Ajay Mohan Goel, Justice

In favour of assessee

High Court

Himachal Pradesh

Represented by: –
Petitioner: – Mr. Amar Pratap Singh, Advocate, Mr. Goverdhan Lal Sharma, Advocate
Respondent: – Mr. Rajiv Jiwan, Senior Advocate, with Mr. Prashant Sharma and Mr.Ajit Sharma

Order: –

This application seeks to recall order dated 31st December, 2018, whereby the writ petition was disposed of, substantially on the basis of consent order, to the effect that the impugned order was appealable under Section 107 of the Central Goods and Service Tax Act, 2017 (for short, “the Act”).

2. In the instant application, the respondent Authorities have submitted that actually no appeal under Section 107 of the Act is maintainable. In our considered view, there is no necessity of any review or recall of the order dated 31st December, 2018, as suffice it would be to observe that if no appeal is maintainable, the Appellate Authority shall be at liberty to hold so, in accordance with law, after hearing the parties and in that event the nonapplicant (writ petitioner) will be at liberty to avail the remedy, as may be available in law. Accordingly, the application stands disposed of.

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