Vishwanath Traders Vs Union Of India
Date: August 3, 2023
Subject Matter
Taxpayers should diligently avail alternate remedies when available
Summary
The SLP involves a case where M/s. Vishwanath Traders appealed against an assessment order passed by the Revenue Department. The Appellate Authority dismissed the appeal as it was filed after the prescribed time limit. The petitioner then approached the Hon'ble Patna High Court, which also dismissed the writ petition, stating that the petitioner had alternate remedies available and was not diligent in availing them within the stipulated time. The petitioner then filed a Special Leave Petition (SLP) before the Hon'ble Supreme Court, which upheld the orders of the lower courts, emphasizing the importance of diligently availing alternate remedies when available.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
Having regard to sub-section (4) of Section 107 of the Bihar Goods and Service Tax Act, 2017, there was a delay in approaching the appellate authority therefore, the High Court was justified in dismissing the writ petition.
Learned counsel for the petitioner also submitted that the demand for tax has been met.
In the circumstances, the Special Leave Petition is dismissed.
However, the question of law, if any, which arises for the assessment years in question, if arises in the subsequent years, shall be left open to be agitated in an appropriate forum by the petitioner.
Pending application(s), if any, shall stand disposed of.