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HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI, HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI, JJ
CG TOLLWAY LTD – Appellant
Versus
THE UNION OF INDIA – Respondent
Order :
1. Learned counsel for the petitioner-firm makes a limited submission that the impugned order dated 22.08.2024, which has been passed while taking into consideration the Sections 9, 16, 17, 50, 65, 73 of the RGST Act, 2017 R/w the CGST Act, 2017 and IGST Act, 2017 and RGST/CGST/IGST Rules as well as the impugned order dated 05.08.2024, which has been passed while taking into consideration the Sections 74, 9, 50 of RGST Act, 2017 & CGST Act, 2017 & Section 5, 20 of IGST Act, 2017 , has a remedy in appeal.
2. It is further submitted that the petitioner-firm is ready to file an appeal and it shall be satisfied if, upon filing of the appeal, the respondents shall consider the same keeping into consideration the Circular dated 17.06.2021 bearing No.150/06/2021-GST and the Audit Reports dated 19.06.2023 bearing No.09/DC-12/GST AUDIT/2022-23/No.339/40 and dated 28.06.2024 bearing No.DCCT(Audit)-1/2024-25 passed by the State of Gujarat and the State of Karnataka respectively.
3. The relevant part of the Audit report dated 19.06.2023 passed by the State of Gujarat, on which learned counsel for the petitioner-firm has placed reliance, reads as under :-
“Para-13: VERIFICATION OF TAXABILIT
The court affirmed the right to appeal against GST audit findings and emphasized adherence to relevant laws and procedures.
The court allows a delayed appeal under the CGST Act due to non-functioning of the tribunal, imposing conditions for stay of coercive actions.
Availability of an effective alternative remedy of appeal under Section 107 of the CGST Act and the importance of raising all grounds before the appellate authority.
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