This case involves M/s World Trade Park Ltd. challenging a GST-related order, but the main issue is that the GST Appellate Tribunal—where such appeals should go—is not yet functional. The High Court, following its own earlier decisions, has allowed the petitioner to delay filing an appeal until the Tribunal is set up, provided certain payments are made. The court also protected the petitioner from recovery proceedings in the meantime.
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M/s World Trade Park Ltd. vs. Union of India & Ors. (High Court of Rajasthan)
D.B. Civil Writ Petition No. 2359/2024
Date: 24th January 2025
Can a taxpayer be compelled to file an appeal against a GST order when the GST Appellate Tribunal is not yet functional, and what protection is available in the interim?
Petitioner (M/s World Trade Park Ltd.)
Respondents (Union of India & GST Authorities)
Q1: What happens if the GST Tribunal is not functional?
A: Taxpayers can wait to file their appeal until the Tribunal is set up. The court protects them from recovery actions if they pay the required amount under Section 112(8) of the Act.
Q2: What is Section 112(8) of the Rajasthan GST Act?
A: It allows a taxpayer to get a stay on recovery of the balance amount if they deposit a specified amount while filing an appeal to the Tribunal.
Q3: Does this mean the taxpayer doesn’t have to pay anything now?
A: No, the taxpayer must pay the amount specified under Section 112(8) to get protection from recovery.
Q4: Is this a one-off decision?
A: No, the court has followed the same approach in several similar cases, ensuring consistency.
Q5: What should the taxpayer do once the Tribunal is set up?
A: File the appeal within three months from the date the Tribunal is constituted.