2020 (6) TMI 215 - HC - GST

Time limitation for filing appeal before the GST Tribunal - 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 - HELD THAT - 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. 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.

Summary

Issues:
Challenge to seizure orders under GST Act, remedy of appeal under Section 112, constitution of appellate tribunal, refund of deposited amount.

Analysis:
The petitioner challenged seizure orders MOV 06 and MOV 09, along with an order under Section 107(11) of the GST Act, seeking a refund of the deposited amount. It was acknowledged that the impugned orders were appealable under Section 112 of the CGST Act, with a 90-day appeal filing window from the date of communication. The petitioner bypassed the appeal remedy citing the non-constitution of the appellate tribunal.

The government, recognizing the appeal challenges due to the tribunal's non-existence, issued the Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019. This order extended the appeal period to the date when the President or State President of the Tribunal enters office post-constitution. The petitioner was advised to await the tribunal's formation to file an appeal, considering that the seized goods had already been released, ensuring no current prejudice to the petitioner.

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.