tribunal appeal issue

[giri gattupalli]

respected sir,

one of my clint's gst number cancelled one year back in 2020. now amounting to rs 20 laks demand order passed on him. and i have filed appeal application in tribunal manually because i could not open closed gst due to technilcal glichess)and got acknowldement .(received stamp on my application).but after payment of deposit amount only, it become deemed stay. local officeres are issuing notice for collection. what are the remedies available to me.please discuss

giri

[Rajagopalan Ranganathan]

Sir,

Appellate Tribunal has not been constituted as provisions in respect of Appellate Tribunal have been held invalid vide Revenue Bar Association v. U.O.I [2019 (9) TMI 983 - MADRAS HIGH COURT] Therefore it has been provided that the appeal to Tribunal can be made within three months from the date of communication of order or date on which the president or the State President, as the case may be, of the appellate Tribunal enters office, whichever is later. Neither mere filing of appeal and stamping of the appeal memorandum by the Tribunal nor depositing the pre-deposit amount will not act as stay unless a stay order is passed by the Tribunal.. However you have liberty to move the jurisdictional High Court against subsequent notices issued by the Department for collection of amount confirmed against you and get a stay order from the court against Department's action.

[KASTURI SETHI]

As per EXCUS DVD, the decision of Madras High Court has not been challenged.

AI Summary

Tribunal stay on tax collection denied absent express order; obtain judicial stay against collection notices. Challenge to a tax demand after GST registration cancellation hinges on the absence of an automatic Tribunal stay: mere filing, stamping of the appeal memorandum, or depositing pre-deposit does not suspend recovery; an explicit stay order is required. Where the appellate Tribunal is not constituted, appeals may be filed within prescribed time measured from communication of the order or from the Tribunal head taking office. Absent a Tribunal stay, the taxpayer may seek judicial injunctive relief against subsequent collection notices.