GST DAILY – 220
Non-constitution of Appellate Tribunal can’t deprive assessee of its benefits; Order to be stayed on making pre-deposit: HC
Tag: non-constitution of gst tribunal
Assessee cannot be deprived of filing an appeal due to non-constitution of the Arbitral Tribunal
The Hon’ble Orissa High Court in the matter of M/s. BPS Steel Syndicate (P.) Ltd. v. Union of India [Writ Petition (Civil) No. 6518 of 2023] held that M/s. BPS Steel Syndicate (P.) Ltd. (“the Petitioner”) cannot be deprived of its statutory remedy to appeal due to the non-constitution of the Arbitral Tribunal.
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
Office of the Commissioner of State Tax, Maharashtra has issued a Trade Circular no. 20T of 2023 dated 31.07.2023 1.…