Why appeal without constitution of tribunal..

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- Sales Tax - Soham Mashruwala

Appeals are provided for under the GST Act. After the order is passed, the first appeal lies after the first appeal and then the appeal before the Hon'ble Tribunal under Section 112 against the specific order. In such a case if relief is not obtained even after the order is passed Hon. An appeal can be filed before the Gujarat High Court. Hon. Provision for constitution of Tribunal is made under Section 109 of GST Act. At present the Tribunal has not been constituted under the GST Act. From time to time in various cases Hon. High Court or Hon. An application is made to the Supreme Court. Regarding its composition and structure. Hon. Supreme Court in Madras Bar Association Vs. Union of India [wpc no. 804 of 2020) the Tribunal Reforms Act 2021 was brought by the government. After that the 47th meeting of GST Council was held at Chandigarh in which various Hon. A GOM (Group of Ministers) has been constituted to constitute a tribunal taking into consideration the judgments of the High Courts and Courts dated 6.2.2022. The government is pushing for the formation of a tribunal but until such time as it is constituted and an order has been passed on the demand which is to be appealed before the tribunal, in such a case whether the supplier will be subject to levy and levy proceedings and the right of appeal will be taken away. In this matter the hon. By the Bombay High Court Rochem India Pvt. Vs. Union of India [WP No. 10883 OF 2019] dated 8 February 2023 has given a very noble judgment which is discussed in today's article.

Petitioner's dilemma before the Hon'ble High Court

An Appellate Tribunal has not been constituted under the GST Act and the appellant has to appeal so as to seek relief. To remove confusion in such case Hon. A writ was filed before the Bombay High Court under Articles of the Constitution.

Mane.Judgment of the High Court

The present petition has been filed in many instances and Hon. The Bombay High Court has sought an affidavit and reply from the government party due to the aggravation of non-constitution of the tribunal. Working hard. The time limit for filing an appeal has been extended in each case to three months from the date of constitution of the Tribunal. Thus, the Hon'ble High Court advised the department to make such reference in all orders.

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