AI Drafter 
TaxTMI 
TaxTMI 
2023 (2) TMI 979
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....azam Shroff with Mr. Mihir Mody and Mr. Dhaval Patil i/b K. Ashar & Co. For the Respondent : Ms. Jyoti Chavan, AGP for Respondents in WP 3097/2022. Mr. Himanshu Takke, AGP for Respondents in WP 3092/2022. Mr. Manish Upadhyay, AGP for Respondents in WP 3096/2022 Mr. Ram Ochani. ORAL JUDGEMENT: (PER NITIN JAMDAR, J) Rule. Rule made returnable forthwith. Taken up for disposal. 2. In these Petitions, the Petitioners have challenged the Orderin- Appeal passed by the State Tax Authorities. The Petitioners have received show cause notices, which were adjudicated and Order-in- Original was passed. The Petitioners have filed appeals before the Appellate Authority and the appeals were dismissed. 3. The Petitioners have filed these Writ....
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....rder within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees. (3) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act for the purpose of satisfying himself a....
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....emorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5), if it is satisfied that there was sufficient cause for not presenting it within that period. (7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed. (8) No appeal shall be filed under sub-section (1), unless the appellant has paid-- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of th....
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.... may dispose all pending appeals expeditiously without waiting for the constitution of the appellate tribunal. 5. Recovery of dues after disposal of appeal. After disposal of pending appeal u/s 107, if any demand is confirmed or appellate authority has created the additional demand then in such cases tax payer shall submit a declaration in Annexure-I before the jurisdictional tax officer stating that he is proposing to file an appeal u/s 112(1) against the appeal order. If such declaration is not submitted within fifteen days from the communication of the said order, then it will be presumed that tax payer is not willing to file appeal against the order and recovery proceedings may be initiated as per the provisions of law. ....
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.... non-availability of the State GST Tribunal. 8. Reverting to the present Petitions, the Petitioners have already filed such a declaration under Clause 4.3 of the Circular. If the Petitioners have not filed declarations, we permit the Petitioners to submit the same within 15 days from today. Since the Petitioners have raised various other challenges, such a declaration would be considered as without prejudice. As and when the contingency in the clause 4.3 of the Circular dated 26 May 2020 occurs, the petitioners can file an appeal or writ petition as the case may be. In light of this position, we do not deem it necessary to keep these Petitions pending on the file of this court. 9. Clarifying that the prescribed time limit has been ext....