Appeal to GST tribunal can be made within three months from the date of constitution of Appellate Tribunal


Quick Summary
The Bombay High Court has ruled that appeals to the GST Appellate Tribunal can be filed within three months from the date the tribunal is constituted. This decision arose from a case where a petitioner could not file their appeal due to the tribunal's non-constitution. The court referenced a previous judgement and a CBIC circular, clarifying that the appeal period is extended and should be counted from the tribunal's official start date.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in M/s Essar Steel Suppliers v. Union of India & Ors. [W.P.No.2301 OF 2022 dated July 03, 2023] held that the appeal to tribunal can be made within three months from the date of constitution of the Appellate Tribunal.

Citation :
W.P.No.2301 OF 2022 dated July 03, 2023

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Bimal Jain
Published in GST
Views : 297

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