Order Date: 10 November 2022

Key Pointers:

• The appellant, Green Fizz Beverages Private Limited. is engaged with manufacturing of a carbonated beverage with fruit juice or a carbonated beverage
• The writ petition was filed after a period of 3 and ½ years challenging an order passed by the appellate authority, namely, Senior Joint Commissioner of State Tax Appeals.
• The issue is on classification whether the product manufactured and marketed by the appellant is a carbonated beverage with fruit juice or a carbonated beverage.
• High Court observed that the appellant has a remedy of filing an appeal before the GST Tribunal, which is yet to be constituted in the State of West Bengal.
• The appellate remedy before the Tribunal is not only efficacious but an effective remedy as well.
• Hence, delay and laches are not to be calculated solely by the length of the time taken by the party to approach the legal forum.
• The hon’ble high court find the writ petition should be heard and decided on merits rather being rejected on the ground of delay and laches.
• The appellant was directed to pay 20% of the balance disputed tax within a period of six weeks.
• Appeal allowed.