M\/s Scott Edil Pharmacia Limited Versus Assistant Commissioner, State Taxes and Excise and others
GST
2019 (1) TMI 677 – HIMACHAL PRADESH HIGH COURT – 2019 (21) G. S. T. L. 468 (H. P.)
HIMACHAL PRADESH HIGH COURT – HC
Dated:- 17-12-2018
CWP No. : 2970 of 2018
GST
Mr. Justice Surya Kant, Chief Justice And Mr. Justice Ajay Mohan Goel, Judge
\nFor the Petitioner : M\/s Vishal Mohan & Praveen Sharma, Advocates.
\nFor the Respondents : Mr. Ajay Vaidya, Senior Additional Advocate General.
\nORDER
\nSURYA KANT, CHIEF JUSTICE (ORAL):
\nThe petitioner assails the Order dated 17th September, 2018 (issued on 9th October, 2018), passed by the Assistant Commissioner, State Taxes and Excise, Baddi, Circle1, whereby the petitioner Company <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thority, who has passed the impugned order, is also questioned. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Scott Edil Pharmacia Limited Versus Assistant Commissioner, State Taxes and Excise and othersGST2019 (1) TMI 677 – HIMACHAL PRADESH HIGH COURT – 2019 (21) G. S. T. L. 468 (H. P.)HIMACHAL PRADESH HIGH COURT – HCDated:- 17-12-2018CWP No. : 2970 of 2018 GSTMr. Justice Surya Kant, Chief Justice And Mr. Justice Ajay Mohan Goel, … Continue reading “M\/s Scott Edil Pharmacia Limited Versus Assistant Commissioner, State Taxes and Excise and others”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16168","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16168"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16168\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. On the other hand, learned Senior Additional Advocate General, submits that the Assistant Commissioner, State Taxes and Excise, is fully authorized to pass the subject order. He refers to various proceedings to urge that the petitioner's representatives have been adequately heard and thus, there is no violation of the principles of natural justice and fair play. Nonetheless, he admits that no Appellate Forum has been notified so far.
\n4. In view of the fact that the Statute contemplates the remedy of appeal, we are of the view that the aggrieved party cannot be left remedy less merely because the State Government has not notified the Appellate Forum. The Writ Petition is ac<\/p>\n
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