By CA Navjot Singh, a Principal Advisor at TaxTru Business Advisors
Finally, We are now discussing Section 112 of the CGST Act, 2017, outlining the circumstances under which we can file an appeal before the GST Tribunal
(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.
Currently, there is no GST Appellate Tribunal in operation. Consequently, cases previously decided by the Commissioner (Appeals) are on hold until the Tribunal is established.
In the absence of the Tribunal, some taxpayers have resorted to filing writ petitions with their respective high courts.
Chronology of the Establishment of the GST Tribunal
- The Search-cum-Selection Committee was constituted under clause (a) or clause (b) of subsection (4) of section 110 of the Act.
- Notification No. F. No. A-50050/99/2018-Ad.1CCESTAT(Pt.) notified the constitution of the Principal Bench of GSTAT at New Delhi.
- Sanction orders for the posts of President and Members of the GST Appellate Tribunal were issued on February 10, 2024
- A press release was issued on February 15, 2024, inviting applications for various posts of Members of the GST Appellate Tribunal.
- The Appointment Committee of the Cabinet, based on the recommendation of the Search cum-Selection Committee, approved the appointment of Justice [Retd.] Sanjaya Kumar Mishra, Former Chief Justice, High Court of Jharkhand, to the post of President of the Goods and Services Tax Appellate Tribunal.
Time Limit for Filing Appeal
In the absence of a functioning GST Tribunal, Circular No. 132/2/2020 – GST dated March 18, 2020, clarified the timeline for filing appeals.
It stipulated that appeals to the tribunal must be lodged within three months (or six months for government appeals) from
- either the date of communication of the order
- or the date on which the President or State President of the Appellate Tribunal assumes office, whichever occurs later
As the President has now assumed office, the government must provide clarification on the applicable time limit to prevent potential further litigation.
What changes after the formation of the GST Tribunal?
- The formation of the GSTAT is eagerly awaited by all stakeholders, as more than 15000 Cases are pending!
- High Courts are currently overburdened with GST-related appeals, highlighting the urgent need for the GSTAT to alleviate this burden and provide specialized expertise for handling complex legal issues.
- Recommendations from the Selection-cum-search committees should be binding on the executive, ensuring compliance with the judgment in Madras Bar Association v. Union of India (2021).
- Term limits for GSTAT members should be increased to a minimum of five years, aligning with guidelines set by the Supreme Court.
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