Assessee granted 15 days to comply with conditions for filing GST appeal after court notes lack of functioning appellate tribunal.

Case Name:

M/s. Shikhar Constructions Thru Prop. Sanjay Kumar Singh Vs. State Of U.P. Thru Prin. Secy. Commercial Tax & Ors.

Court No. 1

Case: Misc. Bench No. 25251 of 2019

Key Takeaways:

- The court acknowledged the lack of a functioning Appellate Tribunal to hear GST appeals in Uttar Pradesh.

- It granted the petitioner 15 days to comply with the pre-deposit requirements under Section 112 of the UP GST Act for filing an appeal.

- Failure to submit proof of compliance within 15 days would lead to dismissal of the writ petition.

Issue:

Whether the petitioner should be granted time to comply with the pre-conditions for filing an appeal under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, given the lack of a functioning Appellate Tribunal.

Facts:

The petitioner, M/s. Shikhar Constructions, filed a writ petition challenging an order under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner argued that while the impugned order was appealable before the Appellate Tribunal under Section 112 of the Act, no such tribunal was currently functioning in Uttar Pradesh. The petitioner expressed willingness to deposit the required amount under Section 112 as a pre-condition for filing an appeal.

Arguments:

Petitioner’s Argument:

The petitioner contended that although the impugned order was appealable under Section 112 before the Appellate Tribunal, no such tribunal was currently functioning in Uttar Pradesh, necessitating the filing of a writ petition. The petitioner expressed readiness to deposit the amount required under Section 112 as a pre-condition for filing an appeal and sought 15 days’ time to comply with the terms and conditions.

Respondent’s Argument:

The respondents were represented by the learned Standing Counsel.

Key Legal Precedents:

The judgment does not explicitly cite any legal precedents.

Judgement:

The court heard the arguments of Sri S.K. Tiwari, the learned counsel for the petitioner, and Sri Manish Mishra, the learned Standing Counsel for the respondents. The court allowed the prayer made by the petitioner and granted 15 days’ time to comply with the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, and submit a receipt of the same. The court ordered that if the petitioner failed to comply with the terms and conditions within the stipulated period, the present writ petition would stand dismissed without further reference to the court.

FAQs:

Q1: What was the main issue in this case?

A1: The main issue was whether the petitioner should be granted time to comply with the pre-conditions for filing an appeal under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, given the lack of a functioning Appellate Tribunal.

Q2: What was the court’s decision?

A2: The court granted the petitioner 15 days’ time to comply with the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, and submit proof of compliance. Failure to do so within the stipulated period would result in the dismissal of the writ petition.

Q3: Why did the petitioner file a writ petition instead of an appeal?

A3: The petitioner filed a writ petition because, although the impugned order was appealable under Section 112 before the Appellate Tribunal, no such tribunal was currently functioning in Uttar Pradesh.

Q4: What was the legal reasoning behind the court’s decision?

A4: The court acknowledged the petitioner’s willingness to comply with the pre-conditions for filing an appeal under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017. Since no Appellate Tribunal was functioning, the court granted the petitioner time to comply with the conditions and submit proof, failing which the writ petition would be dismissed.

Q5: What are the implications of this case?

A5: This case highlights the practical challenges faced by assesses in filing appeals due to the lack of a functioning Appellate Tribunal. The court’s decision provides a temporary solution by granting time to comply with the pre-conditions, ensuring that the petitioner’s right to appeal is not denied due to the absence of a tribunal.

Heard Sri S.K. Tiwari, learned counsel for the petitioner and Sri Manish Mishra, learned Standing Counsel for respondents.

Sri S.K. Tiwari, learned counsel for the petitioner submits that though the impugned order is appellable under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the Appellate Tribunal but as at present, no Appellate Tribunal is functioning in the State of U.P. and, therefore, the present writ petition has been filed.

Learned counsel for the petitioner submits that the petitioner is ready to deposit the amount as per the provisions of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, which is a pre-condition for filing the appeal. He prays for fifteen days' time to comply the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Service Tax, 2017 and submit a receipt of the same.

Prayer made is allowed.

If the petitioner fails to comply the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Service Tax, 2017 and submit a receipt of the same within the stipulated period, the present writ petition stands dismissed without reference of the Court.

List immediately after fifteen days.

(Jaspreet Singh, J.) (Pankaj Kumar Jaiswal, J.)

Order Date :- 16.9.2019