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

Client Faces Rs 20 Lakh GST Demand; Appeal Filed, Seeks Stay Order Amid Tribunal Provision Issues Under GST Law A client faced a GST demand of Rs 20 lakhs after their GST number was canceled in 2020. An appeal was filed manually due to technical issues, and acknowledgment was received. However, the appeal does not automatically stay the demand, and local officers are pursuing collection. The Appellate Tribunal's provisions were invalidated by the Madras High Court, so appeals can be filed within three months of the order or when the Tribunal President assumes office. The client may seek a stay order from the jurisdictional High Court against the collection notices. The Madras High Court decision remains unchallenged.