GST Tribunal not constituted: conditional refund granted while preserving the right to file statutory appeal within extended limitation.

Where the GST Appellate Tribunal has not yet been constituted, the limitation period for filing an appeal is to be reckoned under the removal of difficulties mechanism, with time running from the date the President or State President assumes office. In that context, the High Court granted conditional refund of the amount encashed from the bank guarantee, subject to furnishing a fresh bank guarantee, and preserved the petitioner's right to pursue the statutory appeal once the GSTAT is constituted within the extended limitation period. The relief operated as interim protection while safeguarding the appellate remedy under the GST framework.

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Issues: Whether the petitioner was entitled to refund of the amount encashed from the bank guarantee, with a corresponding obligation to furnish a fresh bank guarantee, and whether liberty could be reserved to file a statutory appeal after constitution of the GSTAT within the extended limitation period.

Analysis: The petition was disposed of in the light of the GST framework governing appeals under section 107 of the Central Goods and Services Tax Act, 2017 before the appellate authority and section 112 of the Central Goods and Services Tax Act, 2017 before the appellate tribunal. The circular and the removal of difficulties arrangement were relied upon to note that where the appellate tribunal has not yet been constituted, the time for approaching it would run from the date the President or State President enters office. On that basis, the petitioner's inability to pursue the statutory appeal immediately was treated as a sufficient ground to grant interim protective relief.

Conclusion: The petitioner was granted refund of the encashed amount on condition that a fresh bank guarantee be furnished, and liberty was reserved to pursue the statutory appeal after the GSTAT is constituted within the extended limitation period.

Final Conclusion: The petition was disposed of by granting conditional refund relief while preserving the petitioner's right to challenge the impugned order in statutory appeal upon constitution of the GSTAT.

Ratio Decidendi: Where the appellate tribunal has not been constituted, the limitation for tribunal appeal is to be reckoned in accordance with the removal of difficulties mechanism, and conditional refund relief may be granted while preserving the statutory appellate remedy.

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