K-Nxt Logisticx Private Limited Vs Union of India And Anr (Delhi High Court)
Introduction
GST has been facing anomalous challenges since its implementation back in 2017. The challenges started primarily with implementation issues. However, as the law evolved, the ecosystem witnessed the procedural challenges along with interpretational challenges paving their way into the system. All these challenges have reached before the higher judicial forums for redressal and therefore, beyond any doubt, the High Courts and Apex Courts are overburdened with mounting pile of litigation.
One of the precise reasons for such mounting pile of litigation is the missing leg of GST Appellate Tribunal which is still in the process of constitution even after nearly eight years of enactment of the legislation. The delay in the constitution cannot be attributed to a particular factor but a combination of factors which resulted in such extraordinary delay.
Due to delay in constitution of GST Appellate Tribunal, the Government had prescribed measures for interim relief to the taxpayers in the cases where the case was decided by the first appellate authority and was pending for filing before second Appellate Authority.
However, it seems that while prescribing measures, the Government missed to address the complete course of action for refund cases where the First Appeal was decided in the favour the taxpayer and the Government Department desired to file the second appeal in a particular case.
