GST
TRT-2025-
Allahabad High Court
Date:-22-01-25
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 22 January 2025
Parties: M/S Buddha Resorts Private Limited Thru. Director Shri. Anil Tekriwal Lko. Vs Chief Commissioner Of Goods And Services Tax (Gst) Lko. Zone And Another
Facts –
- The Petitioner, M/S Buddha Resorts Private Limited, has challenged revisional order passed by the Revisional Authority under Section 108 of U.P. Goods and Services Tax Act, 2017.
- It wax contented that the revision of the petitioner has been dismissed firstly on merits and then as not maintainable. The submission is that the revision was maintainable in view of the language used in Section 108 of the CGST Act, 2017.
Issue –
- Whether the Revisional order is maintainable?
Order –
- The Single Bench of Hon’ble High Court observed that if the revision was not maintainable on the ground that there was a provision of appeal, then, the Revisional Authority should not have discussed any other aspect of the matter, however, if he entered into merits of the matter in the sense as to whether the parameters and prerequisites for exercise of revisional powers under Section 108 were existing or not, then, he could not have observed that the writ petition is not maintainable. The order is not clear.
- The writ petition Is accordingly allowed. The revision shall stands restored to its original number before the Revisional Authority for a consideration afresh in accordance with law.
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