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

Last updated: 10 July 2023

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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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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