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HC advised revenue to include remarks in every order about non-constitution of GSTAT.

While hearing a petition, High Court advised Revenue to include remarks in every order (which is appealable to GSTAT) that appellate tribunal is not yet constituted and appeal can be filed in tribunal within three months from the date on which President of Tribunal enters office. To which learned ASG assures to consider this.

Highlights

1. Upon being called by High Court about reason for delay in constitution of GSTAT, CBIC Chairman submitted that -

That delay in the formation of GSTAT is neither intentional nor due to negligence or apathy but due to the circumstances like multiple changes pertaining to the GST Appellate Tribunal in the GST Laws to bring it in conformity with judgments of the Courts in relation to various aspects concerning Tribunals..

That no hardship is caused to the taxpayers due to non-formation of GSTAT as period of limitation for filing appeal to the Tribunal is extended vide CGST (ninth Removal of Difficulties) Order, 2019, so that the appeal can be filed within three months from the date on which the President of Tribunal enter the office.

2. High Court advised Revenue to include this remarks in its every order (which is appealable to GSTAT) that appellate tribunal has not been constituted yet and appeal can be filed before tribunal within three months from the date on which the President of Tribunal enters the office.

3. The Learned ASG assures to consider this option.

These Writ Petitions under Article 226 of the Constitution of India are filed on the ground that the GST Appellate Tribunal (GSTAT) is not yet constituted. Since various such Petitions are being filed in this Court and taking note of the large pendency of such cases, we had directed the Revenue to file a reply affidavit as to the position brought about by non-constitution of the Appellate Tribunal.

The Chairman of CBIC filed an affidavit, wherein it was submitted that -

That delay in the formation of GSTAT is neither intentional nor due to negligence or apathy but due to the circumstances like multiple changes pertaining to the GST Appellate Tribunal in the GST La.......
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Mar 3, 2023


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