Assessee cannot be deprived of filing appeal due to non-constitution of Arbitral Tribunal

BPD Steel Syndicate Pvt. Ltd. Vs Union of India and Others (Orissa High Court)

The Hon’ble Orissa High Court in the matter of M/s. BPS Steel Syndicate (P.) Ltd. v. Union of India [Writ Petition (Civil) No. 6518 of 2023] held that M/s. BPS Steel Syndicate (P.) Ltd. (“the Petitioner”) cannot be deprived of its statutory remedy to appeal due to the non-constitution of the Arbitral Tribunal.

An Order was passed by the Authority (“the Respondent”) under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) / Odisha Goods and Services Tax Act, 2017 (“the OGST Act”). The Petitioner wanted to file an appeal under Section 122 of the CGST Act/the OGST Act in the exercise of powers conferred in Section 172 of the CGST Act. The Government of India based on the recommendations made by the GST Council issued the Central Goods and Servies Tax (Ninth Removal of Difficulties) Order, 2019 on December 03, 2019 (“the Removal of Difficulties Order”), where Clause -2 talks about the calculation of removal of difficulties as:

a. the “three months from the date on which the order is sought to be appealed against is communicated to the person preferring the appeal” in sub-section (1) of section 112, the start of the three months period shall be considered to be the later of the following dates:-

i. date of communication of order, or

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