The Central Board of Indirect Taxes and Customs issued a notification clarifying the rules and time limits for filing an appeal to the non-constitution of the Goods and Services Tax (GST) Appellate Tribunal.
The notification was issued stating the procedures to be followed to file an appeal in the absence of the appellate tribunal. The instructions were issued only for the case of appeals under Section 112 of the Goods and Services Tax Act 2017.
CBIC said that the instructions were issued according to Section 168 (1) of the CGST Act. According to CBIC, the appeal against adjudicating authority can be made according to Section 107(1) of the CGST Act according to which the appeal can only be made by the person within 3 months from the date of issue of the said decision.
The appeal should be made in compliance with Section 190A of the CGST Rules, 2017 which provides that if the order against which the appellant is filing the appeal is declared by Deputy or Assistant Commissioner or Superintendent then the appeal should be filed to a person, not below the rank of Joint Commissioner and that declared by Additional or Joint Commissioner should be taken before the Commissioner of the same.
The notification cleared that the appeal filed by an individual against an order given under Section 107 or Section 108 of the GST Act can be made before the appellate tribunal only.
CBIC said that the tribunal was not established because of the order given by Madras High Court in the case of Revenue Bar Assn. v. Union of India, so the appeal can not be filed within three months, so until the tribunal is set up, the appeal can be filed within 3 months from the date after which President or the State President enters the office or from the date of issue of the order, whichever is later.
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CBIC also asked the appellate authorities to clear the pending cases instead of waiting for the establishment of the tribunal.
The notification was issued by Mr. Yogendra Garg, the Principal Commissioner of GST. The decisions were taken to reduce the number of cases for the upcoming tribunal and so that the appellants do not have to wait for the constitution of the tribunal to get justice.
