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2020 (6) TMI 308 - HC - GSTMaintainability of appeal - existence of alternative remedy - appealable order - Section 112 of the C.G.S.T. Act, 2017 - HELD THAT - It is not disputed that the impugned orders are appealable under Section 112 of the C.G.S.T. Act, 2017. The appeal is to be filed within 90 days from the date on which the order sought to be appealed is communicated to the person preferring the appeal - The instant petition has been filed bypassing the remedy of appeal under Section 112 of the Act on the ground that the appellate tribunal has not been constituted till date. 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.
Issues:
Challenge to order under U.P. G.S.T. Act and C.G.S.T. Act, 2017, Appeal under Section 129 (3), Appealability under Section 112 of C.G.S.T. Act, 2017, Non-constitution of appellate tribunal, Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019, Release of seized goods, Availability of remedy of filing appeal. Analysis: The petitioner filed a petition under Article 226 challenging orders dated 19.12.2019 and 22.5.2018 passed by respondents under U.P. G.S.T. Act, C.G.S.T. Act, and IGST Act. The appeal against these orders is appealable under Section 112 of the C.G.S.T. Act, 2017, within 90 days of communication of the order. However, the petitioner bypassed the appeal remedy citing the non-constitution of the appellate tribunal. The Government issued the Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019, addressing the issue of non-constitution of the tribunal. The order stipulated that the appeal period shall commence from the date the President or State President of the Appellate Tribunal enters office after its constitution under Section 109. The petitioner was advised to wait for the tribunal's constitution to file the appeal, considering no prejudice due to the release of seized goods. 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.
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