GST / Indirect Tax : Appropriate Legal Remedy Against Tax Demand
There are various companies which openly flout the time limits contained in tax laws and then to avoid pre-deposit & statutory time-limits, invoke writ jurisdiction. In case of National Aluminium Co. Ltd v. Commissioner of Delhi GST [2025] GCtR 1567 (Delhi), the company invoked writ jurisdiction instead of filing appeal against Order of tax demand. HC directed the Company to invoke the remedy of appeal by making requisite pre-deposit.
In this case, it can be seen that despite clear mandate of law given in State of MP v. Ramkumar Choudhary [2024] GCtR 3099 (SC) where the consequences of causing delay in litigations were laid down, Hon'ble Delhi HC did not dismissed the writ petition and instead granted time till 31 October 2025 to the Company to file appeal.
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