GST appellate rejection set aside and remanded for fresh consideration after reliance on struck-down circular.

The Madras High Court noted that the appellate authority had rejected the taxpayer's Section 107 CGST Act appeal while the Tribunal under Section 112 had not yet been constituted. The impugned appellate orders were stated to have relied on Circular No. 135/05-2020-GST dated 31.03.2020, and the text records that similar orders in an identical situation had already been remitted after that circular was struck down. The orders were set aside and the matter was remanded for fresh consideration on merits in accordance with law.

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Issues: Whether the impugned appellate orders rejecting the petitioner's appeals were liable to be set aside and the matter remanded for fresh consideration on merits.

Analysis: The appellate authority had rejected the petitioner's appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The Tribunal contemplated under Section 112 of the Central Goods and Services Tax Act, 2017 had not yet been constituted. The impugned orders were stated to have been passed based on Circular No.135/05-2020-GST dated 31.03.2020, and in an identical situation similar orders had already been remitted for reconsideration after the circular was struck down.

Conclusion: The impugned orders were set aside and the matter was remitted for a fresh order on merits in accordance with law.

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