CBIC says won’t object to a petitioner going to HC in absence of GSTAT

CBIC says won’t object to a petitioner going to HC in absence of GSTAT

CBIC petitioners to approach HC in absence of GSTAT: Bombay High Court case

This is recent news regarding, “CBIC says won’t object to a petitioner going to HC in absence of GSTAT” dated 14.02.2023 Official source Business Standard.

A Write petition regarding the dissent  over refund was filed in Bombay high court.

An affidavit was filed by CBIC board in the court regarding the writ arguing that the challenge against the order of a commissioner(apples) should not be  entertained in the view of court considering the fact the remedy of the tribunal  is available under the CGST act 2017.

The notable fact considering the matter is unavailability of GST appellate tribunal which is yet to be constituted .

In this regard CBIC informed the court they want to withdraw a plea which was filed  earlier. The plea relied only on a decision taken by the supreme court which says that a writ petition should not be entertained in the high court even if the tribunal is not constituted.

Against this the counsel for the company initiated that the supreme court decision was related to a circumstance where the petitioner was directly petitioned in the high court.

An appeal can be filed before the commissioner under the GST system against the order of an adjudicating authority.

The High Court said the CBIC counsel was unfit to inform it what remedy is available for the supplicant.

The court observed that the counsel had sought to contend that however there’s no tribunal, nor it can be committed when it’ll be set up in near future, the position that the petitioner is remediless, is appropriate.

“Thus, it is essential for us to know whether the Union of India has passed such orders to the advocate,” the court wanted to know.

if you need any clarification regarding the GST and its compliances for taxpayers, feel free to contact the ASC Group.

Source: Business standard


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