Gulf Oil Lubricants India Ltd. Vs Joint Commissioner of State Tax (Bombay High Court)
The Hon’ble Bombay High Court in Gulf Oil Lubricants India Ltd. v. Joint Commissioner of State Tax & Ors. [Writ Petition No. 3097 of 2022 dated February 8, 2023] has directed the Revenue Department to incorporate measures to reduce the inflow of litigations in the Court, which has arisen due to the non-constitution of the GST Tribunal, by incorporating the stipulation contained in Circular No. JC (HQ)-1/GST/2020/Appeal/ADM-8 dated May 26, 2020 (“the Circular”), to put the taxpayer into notice, that the time limit for filing the appeal is extended and if a declaration is filed within the stipulated period, the protective measure would automatically come into force. Further held that, if recovery is being undertaken for failure to file a declaration within the time limit, then by way of indulgence 15 days period to be given to make such a declaration.
Facts:
Gulf Oil Lubricants India Ltd. (“the Petitioner”) had received a Show Cause Notice (“SCN”), which was adjudicated and Order-in-Original (“the OIO”) was passed by the Revenue Department (“the Respondent”). An appeal was filed against the OIO before the Appellate Authority, but it was dismissed vide the Order-in-Appeal (“the OIA”).
Being aggrieved, this petition has been filed challenging the validity of statutory provisions, on the ground that though the statute provides an appeal to an Appellate Tribunal, but such Appellate Tribunal has not been constituted yet.
Issue:
Whether the petition is maintainable on the ground that the GST Appellate Tribunal is not functional?
Held:
The Hon’ble Bombay High Court in Writ Petition No. 3097 of 2022 held as under:
