TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petition dismissed; petitioner must use alternate remedies and submit Annexure I under 13 Aug 2024 Trade Circular to forestall recoveries</h1> HC dismissed the petition and declined to depart from the requirement to exhaust alternate remedies, directing the petitioner to avail benefits under the ... Challenge to order in appeal on the ground that GST Tribunal is not constituted or is not operational - HELD THAT:- The Central Government, taking cognizance of the circumstance that the GST Tribunal is not operational, has issued a Trade Circular dated 13 August 2024, which outlines the guidelines for recovering outstanding dues in cases where first appeal has been disposed of until the GST Tribunal is constituted and operational. In terms of this Trade Circular, the Petitioner can simply submit the form in Annexure I and upon such submission, no recoveries will be effected. Additionally, the limitation period for filing an Appeal before the Tribunal will start from the date of its constitution and commencement of operations, which will be communicated to the parties/assessee. In similar circumstances, in the case of M/s Globe Mobility Private Limited Vs Union of India & Ors [2025 (9) TMI 1214 - BOMBAY HIGH COURT], it is declined to entertain the Petition and relegated the Petitioner to avail of the alternate remedy and the benefits under the Trade Circular of 13 August 2024. No exceptional case is made out to deviate from the normal practice of exhaustion of alternate remedies - it is declined to entertain this Petition and leaving it open to the Petitioner to avail of the benefits under the Trade Circular of 13 August 2024. Petition disposed off. Petitioner challenges the order in Appeal dated 27 May 2025 inter alia on the ground that the GST Tribunal is not constituted or operational. The Court notes the Central Government's 'Trade Circular dated 13 August 2024' which prescribes guidelines where a first appeal has been disposed of until the GST Tribunal is constituted and operational: submission of the form in Annexure I will ensure 'no recoveries will be effected' and the limitation period for filing an appeal before the Tribunal will commence from the date of its constitution and commencement of operations. The Trade Circular 'substantially protects' the Petitioner if the prescribed form is filed; respondents do not dispute this. Earlier orders in similar circumstances (M/s Globe Mobility Pvt Ltd v. Union of India; Oberoi Constructions Ltd v. Union of India & Ors, 2024 SCC OnLine 3508) emphasize exhaustion of alternate remedies. Applying that reasoning, the Court declines to entertain the petition and relegates the Petitioner to avail the benefits under the Trade Circular. Petition disposed with liberty in those terms; no costs.
TaxTMI 
TaxTMI 
