2024 (12) TMI 875 - SCH - GST

Maintainability of petition - efficacious remedy of an appeal under Section 112 of the Central Goods and Services Act 2017 before the Goods and Services Tax Appellate Tribunal - HELD THAT - The fact is that the Goods and Services Tax Appellate Tribunal has not been made functional till this date. The learned Senior counsel appearing for the department assisted us by submitting that it is true that the Goods and Services Tax Appellate Tribunal is not functional but if the assessee wants to file an appeal he can file it with a pre-deposit of 10% of the tax liability demanded by the authority. Issue notice returnable in three weeks.

Summary

The Supreme Court allowed an application for exemption from filing a certified copy of the impugned order. The High Court declined to entertain the Writ Petition, stating the petitioner has an appeal remedy under Section 112 of the Central Goods and Services Act, but the Goods and Services Tax Appellate Tribunal is not functional. The Court requested a report on the non-functionality of the Tribunal and issued notice returnable in three weeks. The order for the assessee to pay back the refunded amount remains stayed.