Time limit to file appeal in GSTAT when formed

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Any appeal to GST tribunal can be made within three months from the date of constitution of Appellate Tribunal

The Hon’ble Bombay High Court in M/s Essar Steel Suppliers v. Union of India & Ors. [W.P.No.2301 OF 2022 dated July 03, 2023] held that the appeal to tribunal can be made within three months from the date of constitution of the Appellate Tribunal.

M/s Essar Steel Suppliers filed the writ challenging the Order-in Appeal dated April 21, 2021 passed by the Commissioner of Central Taxes, Central Excise, and Service Tax (Appeals), Mumbai.

Due to the non-constitution of the GST tribunal the Petitioner was not able to file appeal before the GST tribunal and filed writ before the Hon’ble Bombay High Court.

Relying on the judgment of Co-ordinate Bench of the Hon’ble Bombay High Court in Rochem India Pvt. Ltd. v. The Union of India & Ors. [Writ Petition No.10883 of 2019 dated February 08, 2023] the honourable Bombay HC held that the period of filing the Appeal will stand extended as indicated in Clause 4.2 of Circular No.132/2/2020-GST dated March 18, 2020 and the impugned order will not be given effect until two weeks after the period prescribed for filing an appeal as under Clause 4.2 of the Circular.

For ease of comprehension the Relevant Extract of the Circular: Para 4.2 is as below:

The appellate tribunal has not been constituted in view of the order by Madras High Court in case of Revenue Bar Assn. v. Union of 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.”

Well.......

So,  that's precisely why with GST Scrutiny & Audit mechanism in full steam, formation of GST Tribunal has become the need of the hour. 

Hope the proposed 50th GST council meeting resolves this most wanted litigation resolution necessity.


SRIVATSAN.R.

NACIN, Chennai

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