Typographical Error in Tax Period Mentioned in Order Can Be Challenged by Filing an Appeal Under CGST Act | HC
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- Last Updated on 2 October, 2024
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Case Details: Prasad Explosive & Chemicals v. Principal Commissioner, Central Goods and Service Tax & Central Excise - [2024] 166 taxmann.com 698 (Jharkhand)
Judiciary and Counsel Details
- Sujit Narayan Prasad, ACTG. CJ. & Arun Kumar Rai, J.
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Deepak Kr. Sinha, Adv. for the Petitioner.
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Parth S.A. Swaroop Pati, Sr. SC, CGST for the Respondent.
Facts of the Case
The petitioner received a show cause notice and the tax period was mentioned as July 2017 to March 2018. It filed writ petition and contended that in show cause notice, tax period was mentioned as July 2017 to March 2018 but while adjudicating issue, tax period had been referred as 2017-18 and 2018-19.The department filed preliminary objection regarding maintainability of writ petition on ground of availability of alternative remedy of appeal.
High Court Held
The High Court noted that the typographical error had cropped up in impugned order. The Court also noted that as per the Section 107 of CGST Act, 2017, the appeal can be filed against the order. Therefore, the Court disposed of the writ petition with liberty to file appeal within a period of two weeks. The Court also directed that appellate authority will decide the appeal if the appeal is in order, within a period of six weeks by taking decision in accordance with law.
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