Appellate order was stayed pending the constitution of the Appellate Tribunal.
Summary in Key Points:
- Issue: What interim relief can be granted to an assessee who wishes to appeal an order but cannot do so because the Appellate Tribunal has not been constituted?
- Facts: The assessee sought to appeal an order before the GST Appellate Tribunal, but the Tribunal had not yet been constituted.
- Decision: The High Court, following the decision in Maa Tarini Traders v. State of Odisha, granted an interim stay on the impugned order, subject to the assessee depositing a percentage of the disputed tax amount.
Analysis:
The High Court ruled in favor of the assessee, granting an interim stay on the operation of the impugned order. This was done to protect the assessee’s interests while the Appellate Tribunal remained unconstituted. The court relied on the precedent set in Maa Tarini Traders v. State of Odisha and ordered the following:
- Conditional Stay: The stay on the impugned order is conditional on the assessee depositing 10% of the disputed tax amount for filing the appeal and a further 10% of the remaining disputed tax.
- Protection of Assessee’s Rights: This interim relief ensures that the assessee’s right to appeal is not denied due to circumstances beyond their control (the non-constitution of the Tribunal).
Important Note: This case highlights the High Court’s role in ensuring access to justice for taxpayers, even in situations where the designated appellate mechanisms are not yet functional. By granting interim relief, the court prevents potential prejudice to the assessee and upholds the principles of natural justice. This approach reflects a commitment to fairness and provides a practical solution to a common problem faced by taxpayers in the GST regime.
I.A. No.234 of 2025