Facts of the Case: In this case, the petitioner was subjected to investigation and adjudication proceedings by the department. Separate show cause notices and orders-in-original were issued for different tax periods, alleging fraudulent availment of ITC and short payment of tax.
The petitioner sought to challenge all the orders, notices, and consequential recovery actions by filing one consolidated writ petition under Article 226 of the Constitution of India.
The respondent contended that each adjudication order is separate and independent; they cannot be clubbed in a single writ petition. The High Court cannot condone delay beyond the statutory period prescribed under Section 107. Pre-deposit is mandatory and cannot be waived.
Issue: Whether a single writ petition can be maintained to challenge multiple adjudication orders and notices arising out of separate proceedings and tax periods. Whether the High Court can condone the delay in filing appeals beyond the statutory period prescribed under Section 107. Whether the pre-deposit requirement can be dispensed with when challenging multiple orders together.
Held that: The Court held that each adjudication order is a separate cause of action; therefore, a single writ petition challenging multiple orders is not maintainable. The petitioner must file separate statutory appeals under Section 107 for each order.
The Court reiterated that the High Court cannot extend or condone delay beyond the maximum period of limitation provided under the GST Act. The appellate authority can condone delay up to one month after the statutory period of three months. Beyond this, the right of appeal is extinguished.
The Court clarified that pre-deposit under Section 107(6) is mandatory for maintainability of appeal but restricted it to the main demand order in each case. The petitioner is required to make pre-deposit separately for each order, but only to the extent of the tax component confirmed in that order.
Case Name: Nitin Gupta Proprietor Shree International Versus The Union Of India & Anr. dated 20.08.2025
To read complete judgement 2025 Taxo.online 2016
