TMI Blog2023 (1) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtains to Refund of accumulated 'ITC' ['Input Tax Credit'] which (in the case on hand) is a product of what is referred to in Revenue Bar parlance as 'inverted tax structure'. Owing to the limited perimeter within which captioned writ petitions perambulate, with the consent of learned counsel on both sides, main writ petitions were taken up and heard out. 4. Short facts [shorn of elaboration and granular particulars] would suffice. Factual matrix in a nutshell is that writ petitioner is a manufacturer and supplier of Wind Operated Electricity Generators and its parts; that with regard to one of the parts so supplied by writ petitioner, inputs procured by writ petitioner were higher than the tax rate on the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of Appellate Authority (second respondent) dated 22.07.2022 and 28.07.2022 [alluded to earlier]; that State Counsel who accepted notice on behalf of all the three respondents in both writ petitions submitted that State is in contemplation about assailing the two orders of Appellate Authority and that appeals lie to a Tribunal inter alia under Section 112 of C-G ST Act. 5. This Writ Court having captured the factual matrix in a nutshell, now proceeds to consider the facts and circumstances of the case in search of an answer to the question as to whether the prayer of writ petitioner deserves to be acceded to and if that be so, in what manner. 6. The point is fairly simple. The 'three respondents' are collectively referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act has enacted an Order captioned 'THE PUDUCHERRY GOODS AND SERVICES TAX [NINTH REMOVAL OF DIFFICULTIES] ORDER, 2019' which says that reckoning date as regards six months qua Section 112 of C-G ST Act shall be the date of communication of order or the date on which the President or Tribunal enters Office after its constitution under Section 109 whichever is later. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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