Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Court allows appeal under Section 112 of CGST Act, 2017, granting 90-day window for filing. The Court found the impugned orders appealable under Section 112 of the C.G.S.T. Act, 2017, granting a 90-day appeal filing window. The petitioner was ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court allows appeal under Section 112 of CGST Act, 2017, granting 90-day window for filing.
The Court found the impugned orders appealable under Section 112 of the C.G.S.T. Act, 2017, granting a 90-day appeal filing window. The petitioner was allowed to file an appeal before the Tribunal as per the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, considering the non-constitution of the Appellate Tribunal. This decision aimed to address practical difficulties faced by assessees and safeguard the petitioner's right to appeal without prejudice, ensuring access to the appellate remedy despite delays in Tribunal formation.
Issues: Challenge to order under Section 129 (3) of the C.G.S.T. Act, 2017 and Section 20 of the IGST Act, 2017; Refund of bank guarantee and amount deposited; Appeal under Section 112 of the C.G.S.T. Act, 2017; Non-constitution of Appellate Tribunal; Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019.
Analysis: The petitioner filed a petition under Article 226 challenging orders passed by respondents under Section 129 (3) of the C.G.S.T. Act, 2017 and Section 20 of the IGST Act, 2017, seeking a refund of the bank guarantee and deposited amount. The petition bypassed the appeal remedy under Section 112 due to the non-constitution of the Appellate Tribunal. The government issued the Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019, allowing the appeal period to commence upon the constitution of the Tribunal. It was argued that the petitioner could wait for the Tribunal's constitution as no prejudice was caused since the seized goods were already released. The petitioner's counsel acknowledged this legal position and the release of goods.
The impugned orders were found to be appealable under Section 112 of the C.G.S.T. Act, 2017, with a 90-day appeal filing window from the date of order communication. The petition was disposed of, allowing the petitioner to avail the remedy of filing an appeal before the Tribunal in accordance with the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. The Court considered the practical difficulties faced by assessees due to the non-constitution of the Tribunal and provided a solution to ensure the petitioner's right to appeal is preserved without prejudice.
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