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2020 (6) TMI 779 - HC - GSTRefund of amount deposited at the time of filing of appeal - appealable order under Section 112 of the C.G.S.T. Act, 2017 - time limitation for filing appeal - HELD THAT - The petitioner very fairly admits the legal position and also the fact that the goods have already been released. The instant petition is disposed of by providing that the petitioner can invoke the remedy of filing appeal before the Tribunal in terms of the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.
Issues:
Challenge to order passed under Section 129 (3) of U.P. G.S.T. Act and C.G.S.T. Act, 2017, and IGST Act, 2017; Refund of deposited amount; Constitution of Appellate Tribunal. Analysis: The petitioner filed a petition under Article 226 challenging an order passed by respondent no.2 under Section 129 (3) of the U.P. G.S.T. Act, C.G.S.T. Act, and IGST Act, as well as a tax and penalty order passed by respondent no.3. The petitioner also sought a direction for a refund of the deposited amount. The impugned orders were found to be appealable under Section 112 of the C.G.S.T. Act, with a 90-day appeal filing window from the date of communication. However, the petitioner bypassed the appeal remedy due to the non-constitution of the Appellate Tribunal. The standing counsel highlighted that the Government issued an order addressing the difficulty faced by assessees in filing appeals due to the absence of the Tribunal's constitution. The Order stipulated that the appeal period shall commence upon the President or State President of the Tribunal assuming office after its constitution under Section 109. It was emphasized that the petitioner could wait for the Tribunal's constitution to file an appeal, especially since the seized goods had already been released, causing no prejudice at the moment. The petitioner's counsel acknowledged the legal position and the release of goods. Consequently, the court disposed of the petition by allowing the petitioner to avail the remedy of filing an appeal before the Tribunal as per the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.
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