2023 (12) TMI 1192 - HC - GST

Maintainability of petition - availability of alternative remedy - non-constitution of the tribunal - HELD THAT - Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd Appellate Tribunal, which has not yet been constituted, as an interim measure subject to the petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. The I.A. stands disposed of - List this matter along with W.P.(C) No.6684 of 2023 on the date fixed therein.

Summary

Issues: Challenge to 1st appellate order under GST Act, Delay in constitution of 2nd Appellate Tribunal.

In the present case, the petitioner filed a writ petition challenging the 1st appellate order dated 08.08.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Cuttack-II. The petitioner contended that they are not liable to pay the tax and penalty. However, the 2nd appellate tribunal has not yet been constituted, leading to the petitioner seeking relief through the writ petition due to the absence of a second appellate forum. The petitioner had already deposited 10% of the demanded tax amount before the first appellate authority. On the other hand, the Standing Counsel for Revenue argued that there is a delay in preferring the appeal and the court may not be able to condone the delay beyond four months. It was further contended that the petitioner is liable to pay the tax, and if they wish to appeal before the 2nd appellate tribunal, they must pay 20% of the balance disputed tax for consideration of the appeal.

As an interim measure, subject to the Petitioner depositing the entire tax demand within four weeks from the date of the order, the rest of the demand shall remain stayed during the pendency of the writ petition. The court disposed of the I.A. and listed the matter along with another case on a specified date for further proceedings.