9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 310 - HC - GSTMaintainability of appeal - appealable order or not - Detention of goods alongwith vehicle - 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 - HELD THAT - The instant 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. 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 - Learned counsel for the petitioner very fairly admits the above 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 under U.P. G.S.T. Act and C.G.S.T. Act, 2017/IGST Act, 2017; Appealability under C.G.S.T. Act, 2017; Filing of appeal within 90 days; Non-constitution of appellate tribunal; Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019; Release of seized goods. Analysis: The petitioner filed a petition under Article 226 of the Constitution challenging an order passed under U.P. G.S.T. Act and C.G.S.T. Act, 2017/IGST Act, 2017. The order was appealable under Section 112 of the C.G.S.T. Act, 2017, requiring the appeal to be filed within 90 days from the communication of the order. However, the petitioner bypassed the appeal remedy citing the non-constitution of the appellate tribunal as the reason. The government, acknowledging the difficulty faced by assessees due to the non-constitution of the tribunal, issued the Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019. This order stipulated that the appeal period would commence when 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 the appeal. As the seized goods had already been released, no prejudice was identified at the present time. 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.
|
