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2020 (6) TMI 247 - 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, Bypassing remedy of appeal due to non-constitution of Tribunal, Interpretation of time limit for filing appeal, Release of seized goods. Analysis: The petitioner filed a petition under Article 226 of the Constitution challenging an order passed by respondent no.3 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 impugned order was appealable under Section 112 of the C.G.S.T. Act, 2017, with a time limit of 90 days from the date of communication of the order. The petitioner bypassed the appeal remedy citing the non-constitution of the appellate tribunal. The Government issued the Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019, addressing the issue of non-constitution of the Tribunal. This order stipulated that the time limit for filing an appeal shall be considered from the date the President or State President of the Appellate Tribunal enters office after its constitution under Section 109. The petitioner was advised to wait for the Tribunal's constitution to file an appeal, considering that the seized goods had already been released, ensuring no prejudice to the petitioner at the present time. The learned counsel for the petitioner 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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