2024 (7) TMI 1195 - HC - GST

Maintainability of petition - availability of alternative remedy - appealable order or not - non-constitution of Tribunal - HELD THAT - The petitioner is desirous of availing the statutory remedy of Appeal under the said provisions. Apparently, acknowledging the absence of constitution of Appellate Tribunal, in exercise of the power conferred under section 172 of the CGST Act, 2017, the Government of India based on the recommendation made by the G.S.T. Council, has issued Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 on 03.12.2019 - In tune with the said Removal of Difficulties Order dated 03.12.2019, the Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No.132/2/2020-GST Dated 18th March, 2020 has come out with the clarification in respect of appeal having regard to non-constitution of the Appellate Tribunal. Taking into account the aforesaid Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 issued by the Government of India and subsequent clarification issued by the Central Board of Indirect Taxes and Customs (GST Policy Wing) vide Circular No.132/2/2020 dated 18th March, 2020, it is deemed proper in the interest of justice to dispose of this writ petition. The writ petition is disposed off.

Summary

Issues:
1. Appealability of the order under CGST/OGST Act.
2. Non-constitution of the Appellate Tribunal affecting statutory remedy.
3. Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.
4. Circular No.132/2/2020-GST providing clarification on appeal timelines.
5. Disposition of the writ petition based on the above orders and clarifications.

Analysis:
1. The judgment addressed the issue of appealability under the CGST/OGST Act, stating that the order in question is appealable under Section 112 of the Acts.
2. The non-constitution of the Appellate Tribunal was highlighted as a hindrance to the petitioner's statutory remedy of appeal, leading to the issuance of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, and subsequent clarifications.
3. The Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, clarified the timelines for filing appeals in cases where the Appellate Tribunal had not been constituted, providing a solution to the difficulties arising from the absence of the Tribunal.
4. Circular No.132/2/2020-GST further elaborated on the appeal timelines and procedures in the absence of the Appellate Tribunal, emphasizing the need for expeditious disposal of pending appeals.
5. The writ petition was disposed of based on the orders and clarifications mentioned above, providing directions for the petitioner to avail the statutory remedy of appeal once the Tribunal is constituted, while also allowing the respondent-Authorities to proceed if no appeal is filed within the specified period post-constitution of the Tribunal.

This comprehensive analysis of the judgment covers the issues involved and the detailed reasoning provided by the court in addressing each aspect of the case.