2020 (6) TMI 386 - HC - GST

Maintainability of appeal - existence of alternative remedy - appealable order or not - Section 112 of the C.G.S.T. Act, 2017 - HELD THAT - It is not disputed that the impugned orders are appealable under Section 112 of the C.G.S.T. Act, 2017. The appeal is to be filed within 90 days from the date on which the order sought to be appealed is communicated to the person preferring the appeal - The instant petition has been filed by-passing the remedy of appeal under Section 112 of the Act on the ground that the appellate tribunal has not been constituted till date. 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.

Summary

Issues:
Challenging penalty order, appellate order, refund of security deposit, 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, release of seized goods, invoking remedy of filing appeal.

Analysis:
The petitioner filed a petition under Article 226 of the Constitution challenging a penalty order, appellate order, and seeking a refund of the security deposit. The impugned orders were appealable under Section 112 of the C.G.S.T. Act, 2017, with a 90-day appeal filing window from the date of communication. 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, allowing for an extended appeal period until the tribunal's constitution. The petitioner was advised to wait for the tribunal's formation to file an appeal, considering no prejudice due to the release of seized goods.

The learned standing counsel highlighted the difficulties faced by assessees in filing appeals due to the non-constitution of the tribunal. The Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019, addressed this issue by extending the appeal period until the tribunal's formation. As the goods were already released, no immediate prejudice was caused to the petitioner. The petitioner's counsel acknowledged the legal position and the release of goods. Consequently, the court disposed of the petition, 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.