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A Simple declaration of intent by taxpayer is sufficient to hold the recovery proceedings in the absence of GST Tribunal: High Court

Table of Contents:

1. What is Declaration of Intent?

2. What is the fear amongst taxpayers approaching High Courts?

3. What should be the format for Declaration of Intent?

4. When GST Tribunal would start functioning?

5. What is the stand of CBIC & State GST Authorities on this?

Important ruling by HC?

As the GST Tribunal has not yet started functioning and a large number of taxpayers are approaching High Courts for relief, the High Court has given an important ruling to reduce writ petitions in courts and to reduce fear of recoveries amongst taxpayers in the absence of GST Tribunal.

What is Declaration of Intent?

High Court said that as the GST Tribunal is not formed yet, the taxpayer may file a simple declaration of their intent to appeal against the order of authorities and no recovery should be initiated once the declaration is put on record.

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.

What is the fear amongst taxpayers approaching High Courts?

In the absence of the GST Tribunal, taxpayers facing orders of demand issued by the lower authorities have been forced to approach high courts (HCs) in writ jurisdiction.

While some writ petitions have been entertained on the ground that there is no efficacious alternative available to the assessees, this has undoubtedly added to the burden of both the Courts as well as that of taxpayers.

What should be the format for Declaration of Intent?

It's a simple format of declaration stating that taxpayer wishes to file appeal against the said order before GST Appellate Tribunal. And taxpayer also declares that he will file appeal within .......
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Mar 11, 2023


By: Pradeep Gokhale | Dt: Mar 11, 2023

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