2018 (6) TMI 558 – CALCUTTA HIGH COURT – 2018 (16) G. S. T. L. 18 (Cal.) , [2018] 2 GSTL 132 (Cal) – Appealable Order or not? – seizure of vehicle passed by the authorities exercising jurisdiction under Section 129(3) of the Central Goods and Services Tax Act, 2017 – Section 107 of the Act – Held that:- Section 107 of the Act allows any person aggrieved by any decision or order passed under the Act of 2017 or the State Goods and Services Tax Act to file an appeal before the appellate authority as may be prescribed. It appears that, the State has prescribed the appellate authority who is the senior Joint Commissioner (Appeals) as the appellate authority – Section 121 is an exception to Section 107 of the Act. While Section 107 of the Act makes every decision or order passed under the Act of 2017 to be appealable, Section 121 makes an exception thereto and states that, few which are recognized in Sub-section (a) to (d) would not be appealable.
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The petitioner has a statutory altern
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of such Section. Therefore, the writ petition is not maintainable. In support of such contention he relies upon a judgment and order dated February 1, 2018 passed Writ Tax No.111 of 2018 (M/s. R.K. Overseas – Versus- Union of India & Ors.) by the Allahabad High court. Learned Additional Advocate General appearing for the respondents submits that, the writ petitioner proceeds on the basis of that the appellant authority has not been constituted. He submits on instructions that, appellate authority has since been constituted. He refers to Section 121 of the Act of 2017 and submits that, the exception is in relation to books of accounts, registers and other documents that may be seized and retained by the authorities. An order of seizure or retention of books of account, register and other documents may not be appealable. In such circumstances, he submits that, the writ petitioner should be required to prefer the statutory appeal. Learned advocate for the petitioner submits that, the
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llip;………………………………………….. Section 107 of the Act of 2017 allows any person aggrieved by any decision or order passed under the Act of 2017 or the State Goods and Services Tax Act to file an appeal before the appellate authority as may be prescribed. It appears that, the State has prescribed the appellate authority who is the senior Joint Commissioner (Appeals) as the appellate authority. Section 121 of the Act of 2017 craves out an exception to the appellate orders and decisions. It is as follows :- 121. Non-appealable decisions and orders. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely :- (a) an order of the Commissioner or other authority empowered to direct transfe
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the seizure relates to an immovable property or any other object, apart from books of account, register and other documents would become appealable. That in my view, is not what Sub-section (b) of Section 121 specifies. Consequently, I am unable to concur with the view expressed in M/s. R K Overseas (Supra). The petitioner has a statutory alternative remedy available. It would be appropriate to permit the petitioner to prefer an appeal from the impugned order before the designated appellate authority, either electronically or otherwise, in terms of Rule 109 of the West Bengal Goods and Serves Tax Act, 2017. In the event, such appeal is filed within a period of ten days from date, the appellate authority will treat the same to be within the time period stipulated for the purpose of preferring an appeal and, will proceed to hear such appeal and dispose of the same, in accordance with law. Learned Additional Advocate General appearing for the respondents submits that, an order of impositi
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