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TMI Blog2024 (5) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to the petitioner, petitioner would furnish a fresh bank guarantee within a period of one week thereafter which would be valid for a period of one year. Petition disposed off. - THE HON'BLE MR. JUSTICE S. R. KRISHNA KUMAR FOR THE PETITIONER : BY SMT. DISHA , ADVOCATE FOR SRI. P. B. HARISH , ADVOCATE FOR THE RESPONDENT : BY SRI. HEMA KUMAR , AGA ORDER In this petition, petitioner seeks the following reliefs : I. To issue writ of mandamus and/or any other appropriate writ(s) directing the Respondent to withdraw recovery proceedings by issuing a demand draft equivalent to the Bank Guarantee of Rs. 11,21,840/- as on 1 February 2024 (Annexure A). II. To issue writ of certiorari setting aside the impugned order GST.AP.04/23-24 dated 16 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondent within a period of one week from the date of refund. Therefore, he submits that the present petition may be disposed of incorporating the aforesaid terms and conditions. 4. Per contra, learned AGA, adverting the circular dated 18.03.2020, in order to point out that the respondent has subsequently stated the limitation to prefer the appeal would arise only after constitution of the GSTAT and appointment of the president to the GSTAT. Hence, no prejudice would be caused to the petitioner if they are permitted to prefer a statutory appeal after constitution of GSTAT. He also submitted that subject to the condition that the petitioner would furnish a bank guarantee within a period of one week from the date of refund, the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. 3.2 Relevant rules have been prescribed for implementation of the above Section. The relevant rule for the same is rule 109A of Central Goods and Services Tax Rules, 2017 which reads as follows 109A. Appointment of Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India and therefore the appeal cannot be filed within three months from the date on which the order sought to be appealed against is communicated. In order to remove difficulty arising in giving effect to the above provision of the Act, the Government, on the recommendations of the Council, has issued the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019. It has been provided through the said Order that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later. 4.3 Hence, as of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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