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TMI Blog2023 (12) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... that when the assessee intends to take recourse to an alternate remedy of an appeal, after the Tribunal is constituted, the prescribed time limit to make an application to the Appellate Tribunal would be counted from the date on which President or the State President enters office - Further paragraph 5 of the said circular provides that a declaration is required to be made by such party and submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Ms. Shruti Vyas, Addl. G.P. a/w Ms. Bhende, AGP. P.C.: This petition under Article 226 of the Constitution of India is filed challenging an order dated 26th June 2023 passed by the Divisional Authority. The remedy for the petitioner is to assail such order by filing an appeal before the GST Tribunal, as per the provisions of Section 112 of the Central Goods and Service Tax Act, 2017 (for short C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Tribunal would be counted from the date on which President or the State President enters office. Paragraph 4.3 reads thus : - 4.3 Hence, as of now, the prescribed time limit to make application to the Appellate Tribunal would be counted from the date on which President or the State President enters office. The appellate authority while passing order may mention in the preamble that appeal may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e additional demand then in such cases tax payer shall submit a declaration in Annexure-I before the jurisdictional tax officer stating that he is proposing to file an appeal under Section 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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