9911796707
TMI Blog2023 (2) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal under Section 112 of the State Good and Services Tax Act, the Appellate Tribunal is not constituted - HELD THAT:- As clarified in the Circular dated 26 May 2020, the time to file appeals/application to the Appellate Tribunal would be counted from the date the President or the State President enters the office. A large number of petitions are being filed in this Court on the ground that the GST Tribunal is not functional. Almost in all cases, protective orders are being passed. It is stated in Clause 5 of the Circular as above that a declaration in Annexure-I has to be filed before the jurisdictional tax officer stating that an appeal is proposed to be filed. If such declaration is not filed, then it would be presumed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WP 3096/2022 Mr. Ram Ochani. ORAL JUDGEMENT: (PER NITIN JAMDAR, J) Rule. Rule made returnable forthwith. Taken up for disposal. 2. In these Petitions, the Petitioners have challenged the Orderin- Appeal passed by the State Tax Authorities. The Petitioners have received show cause notices, which were adjudicated and Order-in- Original was passed. The Petitioners have filed appeals before the Appellate Authority and the appeals were dismissed. 3. The Petitioners have filed these Writ Petitions invoking Article 226 of the Constitution of India on the ground that though the statute provides an appeal to a Appellate Tribunal under Section 112 of the State Good and Services Tax Act ( State GST Act ), the Appellate Tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees. (3) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erified in such manner and shall be accompanied by such fee, as may be prescribed. (8) No appeal shall be filed under sub-section (1), unless the appellant has paid (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of the section 107, arising from the said order, in relation to which the appeal has been filed. (9) Where the appellant has paid the amount as per subsection (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal. (10) Every ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax payer shall submit a declaration in Annexure-I before the jurisdictional tax officer stating that he is proposing to file an appeal u/s 112(1) against the appeal order. If such declaration is not submitted within fifteen days from the communication of the said order, then it will be presumed that tax payer is not willing to file appeal against the order and recovery proceedings may be initiated as per the provisions of law. 6. This Trade Circular is clarificatory in nature and cannot be made use of for interpretation of provisions of the law. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. (emphasis supplied) An identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have raised various other challenges, such a declaration would be considered as without prejudice. As and when the contingency in the clause 4.3 of the Circular dated 26 May 2020 occurs, the petitioners can file an appeal or writ petition as the case may be. In light of this position, we do not deem it necessary to keep these Petitions pending on the file of this court. 9. Clarifying that the prescribed time limit has been extended as per Clause 4.3 and protective orders are a incorporated in Clause 5 of the Circular, we dispose of the writ petitions. 10. Respondent State will consider two measures to reduce the inflow of writ petitions in this Court due to non-constitution of the GST Tribunal. First, to incorporate a stipulation con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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