Legal Remedy Granted: Tax Deposit Stay Extended Until Appellate Tribunal Constitution Under CGST and OGST Acts, Conditional Appeal Rights Preserved

HC addressed the non-constitution of Appellate Tribunal under CGST and OGST Acts, which impacted statutory appeal remedies. The court directed extension of tax deposit stay benefits to petitioner, subject to conditions. Petitioner must file appeal under Section 112 once Tribunal is constituted, or authorities can proceed further. Writ petition was disposed of with specific directions addressing procedural challenges in GST legal framework.

---

---

Issues involved:
1. Constitution of Appellate Tribunal under Central Goods and Services Tax Act, 2017 (CGST Act) and Odisha Goods and Services Tax Act, 2017 (OGST Act).
2. Statutory remedy of appeal and benefit under Section 112 of CGST/OGST Act due to non-constitution of the Appellate Tribunal.

The High Court addressed the issue of the non-constitution of the Appellate Tribunal under the CGST Act and OGST Act, which deprived the petitioner of its statutory remedy of appeal and corresponding benefits under Section 112 of the Acts. The Government of India, based on the recommendation of the G.S.T. Council, issued the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 to clarify the calculation of time periods for filing appeals in cases where the Appellate Tribunal is not constituted. The Court considered this Order and a subsequent clarification by the Central Board of Indirect Taxes and Customs, and directed that the petitioner must be extended the statutory benefit of stay on deposit of tax amounts in dispute, subject to certain conditions. The Court also emphasized that the petitioner must file an appeal under Section 112 of the Acts once the Tribunal is constituted and functional, failing which the authorities can proceed further in the matter. The writ petition was disposed of with these directions and observations.

Separate Judgment:
No separate judgment was delivered by the judges in this case.

This summary provides a detailed overview of the legal judgment, focusing on the issues related to the constitution of the Appellate Tribunal and the statutory remedy of appeal under the CGST and OGST Acts. The judgment highlights the importance of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, and the subsequent clarification by the Central Board of Indirect Taxes and Customs in addressing the challenges posed by the non-constitution of the Tribunal. The Court's directions regarding the petitioner's benefit of stay and the requirement to file an appeal once the Tribunal is constituted are crucial aspects of the judgment.

---