Om Sai Traders v. The Commissioner Central Goods And Services Tax Delhi - West
$~17, 18 and 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10638/2024 and CM APPL. 43766/2024
(17) FARIDABAD MARKETING .....Petitioner Through:
Mr. Ravi Kant Chandok, Mr. Vasdev Lalwani, Mr. Umesh Sarwal, Mr.
Tushar Sahni and Mr. Siddhanth Sarwal, Advs.
versus THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX, DELHI WEST .....Respondent Through:
Mr. Aakarsh Srivastava, SC + W.P.(C) 10642/2024 and CM APPL. 43827/2024
(18) OM SAI TRADERS .....Petitioner Through:
Mr. Ravi Kant Chandok, Mr. Vasdev Lalwani, Mr. Umesh Sarwal, Mr.
Tushar Sahni and Mr. Siddhanth Sarwal, Advs.
versus THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX DELHI - WEST .....Respondent Through:
Mr. Aakarsh Srivastava, SC + W.P.(C) 10669/2024 and CM APPL. 43904/2024
(21) GOYAL AGENCIES THROUGH ITS PROPRIETOR SH. SACHIN GOYAL .....Petitioner Through:
Mr. Ravi Kant Chandok, Mr. Vasdev Lalwani, Mr. Umesh Sarwal, Mr.
Tushar Sahni and Mr. Siddhanth Sarwal, Advs.
versus THE COMMISSIONER. CENTRAL GOODS AND SERVICES TAX, DELHI (WEST) .....Respondent Through:
Mr. Aakarsh Srivastava, SC The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/08/2024 at 12:31:23
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA % 02.08.2024
O R D E R
1.
The petitioners have filed the present petitions impugning orders passed in the respective appeals before the Appellate Authority against a common order-in-original dated 10.03.2023.
2.
It is apparent that the controversy involved in the present petition is centered around questions of fact.
3.
The petitioners have an effective alternate remedy of an appeal under Section 112 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act, 2017)/Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act, 2017). The Ministry of Finance (Department of Revenue), Government of India on 31.07.2024 has also issued a notification bearing no. S.O. 3048(E). - which indicates that the Goods and Service Tax Appellate Tribunal (GSTAT) stands established with effect from 01.09.2023 [sic. RECT 01.09.2024].
4.
In view of the above, we do not consider it apposite to entertain the present petitions, leaving it open to the petitioners to avail their alternate effective statutory remedies.
5.
The petitions are disposed of in the aforesaid terms. VIBHU BAKHRU, J SACHIN DATTA, J AUGUST 02, 2024/cl The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/08/2024 at 12:31:23