TMI Blog2024 (2) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. 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 appeal before the Appellate Tribunal. The period of filing the appeal by the petitioner will stand ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 107 (6) of the Act for being favoured with an interim order. 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. 5. 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. has held that there is no requirement to comply with the condition for making pre-deposit in terms of Section 112(8) of the Act. Mr. Agarwal distinguishes the judgment of the Hon ble Division Bench by submitting that the Hon ble D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 10. The Hon ble Division Bench of the Bombay High Court in the case of Rochem India Pvt. Ltd. (supra) after taking note of paragraph 4.2, 4.3 and 5 of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g protection to the petitioner in the interregnum otherwise the petitioner will be prejudiced. 15. 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 appeal before the Appellate Tribunal. 16. The Revenue authorities cannot also be permitted to take advantage of this peculiar situation i.e. non-constitution of the Tribunal to realize the amount demanded by the impugned order.. 17. In view thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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