M/S Sea Princess Rept Proprietor Davinder Pal Singh v. The Additional Commissioner Of Utgst, A And N Commissionerate And ORS

IN THE HIGH COURT AT CALCUTTA

[ CIRCUIT BENCH AT PORT BLAIR ] *** WPA/777/2023 M/S Sea Princess Rept. Proprietor Davinder Pal Singh Vs.

The Additional Commissioner of UTGST, and N Commissionerate and Ors.

Mr. Aiswarya Rajyashree ... for the CGST Mr. Shatardu Chakraborty Mr. Dibesh Dwivedi ... for the UTGST November 4, 2024 [SR] Item No.4 1.

The instant application has been filed challenging the show cause notice dated 12th August, 2022 under sections 74(1), 50(3) and 122 of the Central Goods & Services Tax Act, 2017.

2.

The petitioner was heard and an Adjudication Order dated 29th March, 2023 was passed. The writ petition has been filed against the adjudicating order on the ground that the Appellate Authority under the UTGST Act has not been located. 3.

Mr. Shatardu Chakaraborty, learned counsel for the respondents submits that by a notification dated 1st August, 2024, the Lieutenant Governor ( Administrator) Andaman and Nicobar Islands has appointed the Commissioner (UTGST) to perform the functions as an Appellate Authority under section 21 of the Union Territory Goods and Services Tax Act, 2017. 4.

Since the writ petitioner has an efficacious alternative remedy, the writ petition is dismissed with liberty to the petitioner to approach the Appellate Authority appointed under

the UTGST Act, 2017 in terms of the aforesaid notification dated 1st August, 2024.

5.

A copy of the notification is kept with the record. 6.

There shall be no order as to costs.

( Rajasekhar Mantha, J. )