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2023 (1) TMI 676 - HC - GSTRefund of accumulated ITC - inverted tax structure - Right to file an appeal - time limitation - HELD THAT:- The 'three respondents' are collectively referred to as 'State' or 'Revenue'. Revenue certainly has a right to file an appeal under Section 112 of C-G & ST Act as right of appeal is a statutory right. This writ Court is informed without any disputation or contestation by both sides that Tribunal qua Section 112 of C-G & ST Act is yet to be constituted. This means that it is open to State to file a writ petition in this Court assailing aforementioned two orders of Appellate Authority. This Court is informed that the limitation i.e., prescribed period of limitation qua appeal to Tribunal under Section 112 of C-G & ST Act is six months from the date of the order of Appellate Authority. That six months in the case on hand is yet to elapse but it is in the anvil - A careful perusal of this Order and more particularly paragraph 2 of this Order and to state with greater specificity paragraph 2(b) (i) & (ii) of this Order shows that later of two dates can be taken into account for arriving at the reckoning date. As this Order is not under challenge before this Writ Court, the questions as to whether this Order will apply, whether it would pass muster qua Rule making powers under parent Statute and whether the Revenue has to file a writ petition within prescribed time (limitation). It is deemed appropriate to direct the first respondent to take up the representations dated 14.11.2022 and consider the same on merits after eight weeks from today i.e., after 10.03.2023 - Petition disposed off.
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