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CLASSIC DECORATORS vs. SALES TAX OFFICER
(Supreme Court)

Hon'ble Judges:

J.B. PARDIWALA
R. MAHADEVAN
Pet. Counsel
Jaswant Singh Rawat
Mukesh Gupta
Res. Counsel
---

Petitioner / Applicant

CLASSIC DECORATORS

Respondent SALES TAX OFFICER
Court

SC (Supreme Court)

Date Jan 3, 2025
Order No.

Special Leave to Appeal (C) No. 30660/2024

Citation

2025(1) TAXREPLY 12246
Original Order
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ORDER

ORDER UPON hearing the counsel the Court made the following. 1. The High Court declined to entertain the Writ Petition filed by the petitioner – herein seeking to challenge the order passed by the Authority under Section 73 of the Central Goods and Services Tax Act, 2017 on the sole ground that the petitioner has an alternative efficacious remedy of preferring an appeal. 2. In such circumstances, we see no good reason to interfere with the impugned order passed by the High Court. 3. If the petitioner deems fit to file any appeal against the order passed under Section 73 of the Act and if the issue of limitation arises, the Appellate Authority shall keep in mind that the petitioner was pursuing his remedy first before the High Court and then before this Court. 4. The Special Leave Petition is disposed of in above terms. 5. Pending applications, if any, also stand disposed of. ....

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