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of <h1>GST Appeal Limitation Extended: Tribunal Leadership Absence Allows Procedural Flexibility for Timely Filing Under Circular Guidelines</h1> <h3>Bhattad Industries Pvt. Ltd. Versus State of Maharashtra & Ors.</h3> Bhattad Industries Pvt. Ltd. Versus State of Maharashtra & Ors. - 2024 (81) G. S. T. L. 30 (Bom.) Issues involved:The petition challenges an order passed by the Divisional Authority, seeking to appeal before the GST Tribunal once constituted, with a concern about the limitation period for filing such an appeal.Judgment Details:Issue 1: Challenge to Divisional Authority's OrderThe petition under Article 226 of the Constitution of India challenges an order dated 26th June 2023 by the Divisional Authority. The petitioner aims to appeal before the GST Tribunal, once constituted, as per Section 112 of the CGST Act. The GST Tribunal is yet to be formed, raising concerns about the limitation period for filing the appeal.Issue 2: Circular Addressing Tribunal ConstitutionA circular dated 26th May 2020 issued by the Commissioner of State Tax provides clarification regarding the situation arising from the non-constitution of the Tribunal. Paragraph 4.3 of the circular specifies that the time limit for applying to the Appellate Tribunal will commence from the date the President or State President assumes office.Issue 3: Declaration Requirement for Filing AppealParagraph 5 of the circular mandates a declaration to be made by the party intending to file an appeal under Section 112 of the CGST Act within 15 days from the communication of the order. Failure to submit this declaration within the stipulated time may lead to the presumption that the taxpayer is not willing to file an appeal.Judicial PrecedentReference is made to the case of Gulf Oil Lubricants India Ltd. Vs. Joint Commissioner of State Tax, where a Co-ordinate Bench permitted the petitioner to approach the Appellate Tribunal based on the Circular issued by the State Government, thereby addressing the limitation issue.ConclusionThe petition is disposed of by allowing the petitioner to seek an alternate remedy of appeal as per the Circular dated 26th May 2020. The petitioner is required to submit a declaration to the jurisdictional Tax Officer within 15 days. All contentions on the merits of the proposed proceedings before the Tribunal are left open for further consideration.Disposed of with no costs.
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