No Tribunal in Himachal to address appeal under GST Act-HC
The Himachal Pradesh Government and Govt of India informed the Himachal Pradesh High Court on Monday that no Tribunal has been created in Himachal Pradesh to consider the appeal under GST Act 2017, so far.
Hearing a writ petition, Chief Justice MS Ramachandra Rao and Justice Jyotsana Rawal passed an order on October 3 that the petitioner has been deprived of the opportunity to avail the appellate remedy.
The HC also ordered that in the favour of the petitioner, authorities refrain from the recovery of Tax in the matter.
The counsel for the petitioner Advocate Mr. Yashvardhan Singh told us that the Himachal Pradesh High Court would hear this matter for further hearing on December 20.
Mr. Singh said that the Chief justice snubbed the respondent’s center that it couldn’t enable the petitioner to provide opportunities for appeal before passing recovery proceedings and the petitioner has to file a writ petition before the high court.
The court said in a written order that the petitioner has filed a writ petition before this court as he is enabled to challenge these orders though the Act itself was enacted on 1 July 2017.
Giving relief to the petitioner Court granted a stay of further proceedings including recovery of amounts specified in the said orders.
Appearing for M/s Associates Non-Wovens the senior counsel Mr. Gaurav Gupta challenged the impugned orders passed on 16th July, 2022.
Mr Gupta argued that the petitioner was being deprived of the opportunity to file an appeal before the Commissioner as the primary authority also passed a recovery notice against the petitioner on July 21 July, 2023 under Section 79 of the Central Goods and Services Tax Act, 2017 for the above period.
Passing a two-page order HC said that respondents have admitted in the court that no Appellate Tribunal has been constituted in terms of provisions contained in Section 109 of Himachal Pradesh Goods and Services Tax Act, 2017.
The counsel for the petitioner Mr. Gaurav Gupta, Mr. Yashvardhan Singh, and Mr. Abhay Karan Singh, and the counsel for state advocate general Mr. Anup Rattan and counsel for center additional solicitor general Mr. Rakesh Sharma were present in the court.
