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2024 (3) TMI 47 - HC - GSTMaintainability of petition - non-constitution of second appellate forum - liability to pay the tax and penalty - It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition - 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 fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. List this matter on 11th October, 2023.
Issues involved: Challenge to 1st appellate order under GST Act, delay in constituting 2nd Appellate Tribunal, liability to pay tax and penalty, creation of GST Tribunal.
Summary: The petitioner challenged the 1st appellate order dated 31.03.2023 by the Joint Commissioner of State Tax(Appeal) CT & GST, which rejected the appeal on grounds of contravention to Section 107 of the GST Act. The petitioner contended non-liability to pay tax and penalty, citing the absence of a constituted 2nd Appellate Tribunal. The Standing Counsel argued against condoning the delay in appeal beyond four months and emphasized the petitioner's liability to pay tax. The Court noted the absence of the Tribunal since the GST Act's enforcement in 2017, urging the Central Government's duty to establish the GST Tribunal for adjudication. Notice was issued to the opposite parties and the Central Government's counsel to address the delay in constituting the 2nd Appellate Court for GST matters. The Standing Counsel accepted the notice, and timelines were set for filing replies. An interim measure allowed the petitioner to approach the 2nd Appellate Tribunal upon depositing the entire tax demand within fifteen days, staying the rest of the demand during the writ petition's pendency. The interim application was disposed of, and the matter was listed for further hearing on 11th October, 2023.
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