Court allows petitioner to appeal Tribunal under Central Goods & Services Tax Order 2019. Refund claim addressed post goods release.

The court disposed of the petition by allowing the petitioner to avail the remedy of filing an appeal before the Tribunal as per the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. The petitioner's challenge to the order passed under Section 129 (3) of U.P. G.S.T. Act and C.G.S.T. Act, seeking refund of the deposited amount, was addressed by emphasizing the option to appeal once the Appellate Tribunal was constituted, as the seized goods had already been released without prejudice.

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Issues:
Challenge to order passed under Section 129 (3) of U.P. G.S.T. Act and C.G.S.T. Act, 2017, and IGST Act, 2017; Refund of deposited amount; Constitution of Appellate Tribunal.

Analysis:
The petitioner filed a petition under Article 226 challenging an order passed by respondent no.2 under Section 129 (3) of the U.P. G.S.T. Act, C.G.S.T. Act, and IGST Act, as well as a tax and penalty order passed by respondent no.3. The petitioner also sought a direction for a refund of the deposited amount. The impugned orders were found to be appealable under Section 112 of the C.G.S.T. Act, with a 90-day appeal filing window from the date of communication. However, the petitioner bypassed the appeal remedy due to the non-constitution of the Appellate Tribunal.

The standing counsel highlighted that the Government issued an order addressing the difficulty faced by assessees in filing appeals due to the absence of the Tribunal's constitution. The Order stipulated that the appeal period shall commence upon the President or State President of the Tribunal assuming office after its constitution under Section 109. It was emphasized that the petitioner could wait for the Tribunal's constitution to file an appeal, especially since the seized goods had already been released, causing no prejudice at the moment.

The petitioner's counsel acknowledged the legal position and the release of goods. Consequently, the court disposed of the petition by allowing the petitioner to avail the remedy of filing an appeal before the Tribunal as per the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.

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