2023 (4) TMI 1061 - HC - GST

Maintainability of petition - availability of alternative remedy - petition entertained only because the Second Appellate Tribunal has not yet been constituted - 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 four weeks from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Application disposed off.

Summary

Issues involved: Challenge to 1st appellate order under GST Act, delay in preferring appeal, constitution of 2nd appellate tribunal.

Judgment Summary:

1. The writ petition was entertained due to the absence of the Second Appellate Tribunal.

2. The petitioner challenged the 1st appellate order for not admitting the appeal as per Section 107 of the GST Act.

3. Petitioner contended non-liability for tax and penalty, seeking relief as the 2nd appellate tribunal was not constituted.

4. The Revenue Standing Counsel argued against condoning the appeal delay, insisting on tax payment for appeal consideration.

5. Notice was issued to the opposite parties, with a timeline for response filing.

6. An interim measure allowed the petitioner to approach the 2nd appellate tribunal upon depositing the entire tax demand within four weeks.

7. The interim application was disposed of, and the matter was listed for further proceedings.