2024 (2) TMI 174 - HC - GST

Maintainability of petition - Appealable order or not - appellate tribunal has not yet been constituted - HELD THAT - The order impugned is appellable under Section 112 of the West Bengal Goods and Services Tax Act, 2017 corresponding to the Central Goods and Services Tax Act, 2017 and the appeal lies to the Appellate Tribunal - It is not in dispute that the Appellate Tribunal has not yet been constituted. In view of the submission of Mr. Agarwal that the petitioner should be directed to approach the Appellate Tribunal once the same becomes functional, this Court is inclined to entertain this writ petition only for the limited purpose of granting protection to the petitioner in the interregnum otherwise the petitioner will be prejudiced. This Court is also of the considered view that a reasonable time should be allowed to the petitioner to approach the Appellate Tribunal after it becomes functional. This Court is, therefore, inclined to follow the time limit stipulated in paragraph 4.2 of the Circular dated 18th March, 2020 as such time limit appears to be reasonable within which the petitioner will be at liberty to file the appeal before the Appellate Tribunal. The period of filing the appeal by the petitioner will stand extended as indicated in Clause 4.2 of the Circular dated 18th March 2020 - Petition disposed off.

Summary

Issues:
The challenge to the order passed in appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 for the period 201-2019.

Summary:
The petitioner challenged the impugned order in a writ petition due to the non-constitution of the Appellate Tribunal, as the order is appealable. The petitioner sought protection based on a judgment of the Bombay High Court regarding the non-constitution of the Appellate Tribunal. The State argued that the petitioner must deposit the remaining tax amount in dispute to be favored with an interim order, citing Section 112(8) of the Central Goods and Services Act, 2017. The petitioner relied on a judgment of the Calcutta High Court regarding compliance with pre-deposit conditions. The Court considered the non-constitution of the Appellate Tribunal and a circular issued by the Government regarding the extension of the period of limitation for filing appeals. Following the Bombay High Court's approach to protect taxpayers, the Court granted protection to the petitioner until the Appellate Tribunal becomes functional. The petitioner was given liberty to approach the Appellate Tribunal within a reasonable time frame after its constitution, and the impugned order was stayed for two weeks after the prescribed appeal filing period. The Court emphasized that the petitioner can raise all contentions before the Appellate Tribunal and made no order as to costs.