TMI Blog2024 (1) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... e subject of clarification in respect of appeal with regard to the non-constitution of Appellate Tribunal - The Hon ble Division Bench of the Bombay High Court in the case of Rochem India Pvt. Ltd. [ 2023 (2) TMI 878 - BOMBAY HIGH COURT] after taking note of paragraph 4.2, 4.3 and 5 of the said circular observed that the Government with the intent that the taxpayers are not prejudiced for want of the tribunal extended the period of limitation. It is well settled that in the event the statutory remedy is not available, writ petition is maintainable - This Court is also of the considered view that a reasonable time should be allowed to the petitioner to approach the Appellate Tribunal after it becomes functional. This Court is, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laces reliance upon subsection 8 of Section 112 of the Central Goods and Services Act, 2017 and submits that the petitioner is required to deposit the remaining amount of tax in dispute in addition to the amount paid under Section 107 (6) of the Act for being favoured with an interim order. 5. He, therefore, submits that the writ petitioner is trying to bypass the statutory remedy in order to avoid compliances mandated under Section 112(8) of the said Act. 6. Learned Advocate for the petitioner submits that the Division Bench of the Calcutta High Court in its order dated May 12, 2023 in MAT 720 of 2023 in the case of Jai Venktesh Concast Private Limited and Anr. vs. Deputy Commissioner of State Tax, ITC Investigation Unit and ors. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, in view of the submission of Mr. Agarwal that the petitioner should be directed to approach the Appellate Tribunal once the same becomes functional, this Court is inclined to entertain this writ petition only for the limited purpose of granting protection to the petitioner in the interregnum otherwise the petitioner will be prejudiced. 19. This Court is also of the considered view that a reasonable time should be allowed to the petitioner to approach the Appellate Tribunal after it becomes functional. This Court is, therefore, inclined to follow the time limit stipulated in paragraph 4.2 of the Circular dated 18th March, 2020 as such time limit appears to be reasonable within which the petitioner will be at liberty to file the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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