GST Appeal Stayed: Interim Relief Granted Due to Non-Constitution of Tribunal
Summary in Key Points:
Issue: Should interim relief be granted to the assessee who is unable to file an appeal due to the non-constitution of the Appellate Tribunal?
Facts: The assessee sought to appeal an order passed by the first appellate authority. However, the Appellate Tribunal was not yet constituted, preventing the assessee from filing their appeal.
Decision: Following the precedent set in Maa Tarini Traders v. State of Odisha, the court granted an interim stay on the impugned order, subject to the assessee depositing 10% of the disputed tax amount.
Important Note: This decision highlights the challenges faced by taxpayers when appellate tribunals are not constituted. It demonstrates the court’s willingness to provide interim relief in such situations, recognizing that the assessee’s right to appeal is hindered by factors outside their control. The requirement to deposit a portion of the disputed tax amount balances the interests of the taxpayer and the revenue while ensuring that the assessee’s appeal can be heard once the tribunal is functional. This ruling provides a practical solution to address the issue of delayed justice due to administrative delays in constituting tribunals.