Home Case Index All Cases GST GST + HC GST - 2020 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 214 - HC - GSTMaintainability of appeal - appealable Order - time limitation for filing appeal - petition has been filed bye-passing the remedy of appeal under Section 112 of the Act on the ground that the appellate tribunal has not been constituted till date - HELD THAT - It has been pointed out by learned standing counsel that the Government, having regard to the difficulty faced by the assessees in filing appeal on account of non-constitution of the Tribunal and its Benches in various States and Union Territories, has issued Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019 notified in the Gazette of India dated 3rd December, 2019 stipulating that in such a situation, the three months' period shall be considered to be the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office. 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 under U.P. G.S.T. Act and C.G.S.T. Act, 2017, and IGST Act, 2017; Refund of deposited amount; Appeal under Section 112 of C.G.S.T. Act, 2017; Non-constitution of Appellate Tribunal; Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019. Analysis: The petitioner filed a petition under Article 226 of the Constitution challenging an order passed in Appeal No.GST-02/19 by respondent no.2 under Section 129 (3) of the U.P. G.S.T. Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017. The petitioner also sought a refund of the amount deposited at the time of filing the appeal. It was acknowledged that the impugned orders were appealable under Section 112 of the C.G.S.T. Act, 2017, requiring the appeal to be filed within 90 days of the communicated order. The petitioner bypassed the appeal remedy under Section 112 citing the non-constitution of the appellate tribunal. The standing counsel highlighted the Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019, issued to address the difficulty faced by assesses due to the non-constitution of the tribunal. This order stipulated that the period for filing appeals would commence upon the constitution of the tribunal. As the seized goods were already released, it was argued that no prejudice would be caused to the petitioner presently. 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 in accordance with the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.
|