Appellate Authority Can’t Dismiss an Appeal on Maintainability Grounds If Alternative Remedy Has Been Directed by the Court | HC

Case Details: New Okhla Industrial Development Authority v. Union of India - [2024] 168 taxmann.com 229 (Allahabad)

Judiciary and Counsel Details

• Piyush Agrawal, J.
• Vipul Dube for the Petitioner.
• Amit Mahajan, for the Respondent.

Facts of the Case

The petitioner filed a writ petition against the order of the Appellate Authority which dismissed the appeal on the ground of maintainability. It was contended that the appeal was filed as per the direction of the High Court in earlier writ petition to avail alternative remedy under Section 107 of CGST Act, 2017.

High Court Held

The Honorable High Court noted that the appeal was filed by the petitioner but it was dismissed by the Appellate Authority on the ground of maintainability. Once, the Division Bench of the Court has directed the petitioner to avail of alternative remedy as provided under Section 107 of the Act, then the Appellate Authority cannot dismiss the appeal on ground of maintainability. Therefore, the Court held that the impugned order was liable to be set aside and matter was remanded to Appellate Authority for fresh consideration.