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2023 (7) TMI 353 - HC - GSTSeeking extension of date of filing of appeal - Section 112 of the Central Goods and Service Tax Act, 2017 - HELD THAT - The Co-ordinate Bench of this Court in ROCHEM INDIA PVT. LTD., M/S. HINDUSTAN CONSTRUCTION COMPANY LIMITED, JSB DREAM HOMES PVT. LTD. AND DOLACE SOLUTIONS PRIVATE LIMITED VERSUS THE UNION OF INDIA THE SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GST COUNCIL, THE STATE OF MAHARASHTRA, COMMISSIONER OF CGST CX, PALGHAR, THE COMMISSIONER OF STATE TAX, MUMBAI 2023 (2) TMI 878 - BOMBAY HIGH COURT on very similar issue held that The period of filing the Appeal will stand extended as indicated in Clause 4.2 of the Circular dated 18 March 2020. Respectfully, following the Co-ordinate Bench decision, the present petition is disposed off in terms of the order passed in case of Rochem India P. Ltd. - petition disposed off.
Issues involved:
The challenge to an Order-in-Appeal dated 21 April, 2021 passed by the Commissioner of Central Taxes, Central Excise & Service Tax (Appeals), Raigarh due to the non-constitution of the Appellate Tribunal under the Central Goods and Service Tax Act, 2017. Judgment Summary: Issue 1: Challenge to Order-in-Appeal and Non-Constitution of Appellate Tribunal The petition under Article 226 of the Constitution of India challenges an Order-in-Appeal dated 21 April, 2021 passed by the Commissioner of Central Taxes, Central Excise & Service Tax (Appeals), Raigarh. The appeal against the said order is provided under Section 112 of the Central Goods and Service Tax Act, 2017 to the Appellate Tribunal. However, as of the current date, the Tribunal is not set up. The Central Board of Indirect Taxes and Customs issued a circular dated 18 March, 2020, addressing appeals in the absence of the Appellate Tribunal. The circular provides for the extension of the period for filing appeals due to the non-constitution of the Tribunal. The Court refers to a Co-ordinate Bench decision in a similar matter and orders that the period for filing the appeal stands extended as per the circular. The impugned order will not be given effect until the extended appeal period has elapsed. The present petition is disposed of in line with the Co-ordinate Bench decision. Conclusion The High Court disposed of the writ petition in accordance with the order passed in a similar case, extending the period for filing an appeal due to the non-constitution of the Appellate Tribunal. All contentions of the parties are kept open, and no costs are awarded in this matter.
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