NEW DELHI: The High Court of Gujarat granted permission to the petitioner to challenge the jurisdiction of the assessing officer under the Central Goods and Services Tax Act, 2017.
During the hearing, Abhishek Rastogi, representing the petitioner, argued that the order-in-original dated May 6, 2024, referenced sections of the Finance Act 1994 instead of the GST Act, under which the order was passed.
This discrepancy led to the court clarifying that the petitioner has the right to file an appeal under Section 107 of the GST Act to contest the order.
The bench comprising of Justice Bhargav D Karia and Justice Niral R Mehta made it clear that the petitioner can avail of an alternative and efficacious remedy by filing an appeal under the appropriate section of the GST Act.
According to Abhishek Rastogi, Founder of Rastogi Chambers, in many instances, orders passed under the GST have mistakenly referred to provisions of old tax laws for filing appeals, causing confusion for taxpayers. Court rulings like this one provide clarity on how taxpayers can proceed with filing appeals under the correct framework. Tax authorities can now rely on these jurisdictional court decisions to guide them on how to handle similar situations and ensure the correct filing of appeals under the appropriate remedies.