11.03.2023: Bombay HC relief for GST assessees amid non-existence of tribunal

Taxpayers will get relief from recovery if they file a declaration of their intent to appeal against the order of lower authorities, even as the GST Appellate Tribunal is yet to be constituted, ruled the Bombay High Court.

Once the declaration is put on record, there would be no recovery, the court ordered.

In case the assessee fails to file such a declaration within the stipulated time, officers wishing to initiate recovery proceedings must first give him 15 days to do so, the court said.

The court interpreted the content of a circular issued by the state authorities in this regard.

Under GST, any order that the assessing officer passes on any dispute between taxpayers and authorities goes to the commissioner (appeal) at the first stage. After it, the appeal, if the disputed party wants, may go to the GST Tribunal.

However, the GST Tribunal is yet to be set up even after the Council had, at its last meeting in February, adopted the report of the group of ministers on the mechanism.

Source: Business Standard

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