TaxTMI 
TaxTMI 
2024 (5) TMI 309
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....t of certiorari setting aside the impugned order GST.AP.04/23-24 dated 16 September 2023 Ld. Joint Commissioner of Commercial Taxes, Appeals-4, Shanthinagar, Bengaluru attached herewith as Annexure B passed in confirmation of order dated 17 March 2023 No.ADCOM/ENF/CTO-53/MOV-2/NO.23/2022-23 (Annexure C) passed by Respondent/ Commercial Tax Officer, (Enf)-53, South Zone, Bangalore. III. To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice. IV. To award cost of this petition. V. Pass any other order or give any other direction as this Hon'ble Court deems fit and appropriate in the circumstances of the....
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....furnish a bank guarantee within a period of one week from the date of refund, the respondent shall refund a sum of Rs.11,21,840/- back to the petitioner as directed by this court. 5. The Circular dated 18.03.2020 reads as under: "Various representations have been received wherein the issue has been decided against the registered person by the adjudicating authority or refund application has been rejected by the appropriate authority and appeal against the said order is pending before the appellate authority. It has been gathered that the appellate process is being kept pending by several appellate authorities on the grounds that the appellate tribunal has been not constituted and that till such time no remedy is available against their O....
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....tate Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person." 3.3 Hence, if the order has been passed by Deputy or Assistant Commissioner or Superintendent, appeal has to be made to the appellate authority appointed who would not be an officer below the rank of Joint Commissioner. Further, if the order has been passed by Addit....
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....dent or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later. 4.3 Hence, as of now, the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office. The appellate authority while passing order may mention in the preamble that appeal may be made to the appellate tribunal whenever it is constituted within three months from the President or the State President enters office. Accordingly, it is advised that the appellate authorities may dispose all pending appeals expeditiously without waiting for the constitution of the appellate tribunal. 5. It is requested that suitable trade notices may be issued to ....