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of <h1>Tax Challenge Dismissed: Statutory Appeal Pathway Confirmed Through CESTAT Under Section 86 of Finance Act, 1994</h1> <h3>M/s RBR Associates Versus Commissioner of Customs and Central Tax</h3> HC rejected writ petition challenging tax order, finding appeal remedy available through CESTAT under Section 86 of Finance Act, 1994. Despite GST ... Maintainability of petition - impugned order is an appealable order and the appeal would lie to the Appellate Tribunal under Section 86 of the Finance Act, 1994 - HELD THAT:- Under Section 174(2)(f) the repeal and savings clause under the GST Act, the makers of the statute have categorically held, that the repeal of the Act shall not affect any of the proceedings including that relating to an appeal instituted before on or after the date under the said amended act or repealed act and as such the proceedings shall be continued under the said amended act or repealed acts as if this act had not come into force and the said acts have not been amended or repealed. When the statutory authority themselves has entertained an application under Section 85 of the Act for the purpose of availing an appeal before the Commissioner, the natural corollary that would follow would be the next appellate forum under the same provision of law i.e., under Section 86, to the Customs Excise and Service Tax Appellate Tribunal (CESTAT) which undisputedly is functional as on date and is also entertaining the appeals arising out of orders passed by the Commissioner under Section 85 of the Act. Since the petitioner has a forum of appeal available before the CESTAT, the present writ petition is rejected, reserving the right of the petitioner to avail the remedy of appeal. However, there shall be no order as to costs. Petition dismissed. Writ petition challenging impugned order dated 20.11.2023 passed by the Commissioner of Customs and Central Tax (Appeals-II) was not entertained because the order is an 'appealable order' and an appeal lies to the Appellate Tribunal under Section 86 of the Finance Act, 1994. Petitioner's contention that the Tribunal under the GST law is not functional was rejected by reference to the repeal and savings provision: under Section 174(2)(f) 'the repeal of the Act shall not affect any of the proceedings including that relating to an appeal instituted before on or after the date' and such proceedings 'shall be continued ... as if this act had not come into force'. The court held that where an application was entertained under Section 85, the next appellate forum under the same provision is Section 86 to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which is functioning and entertaining appeals. Petition dismissed, with liberty to file appeal; no order as to costs; miscellaneous petitions closed.
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