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

Last updated: 14 May 2024

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The Orissa High Court has ruled that taxpayers cannot be prevented from filing an appeal simply because the Arbitral Tribunal has not yet been constituted. The court stated that the statutory right to appeal should not be denied due to delays caused by the non-establishment of the tribunal. The judgement allows for appeals to be filed once the tribunal is functional, provided certain conditions regarding tax deposit are met.

Court :
Orissa High Court

Brief :
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.

Citation :
Writ Petition (Civil) No. 6518 of 2023

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Judgement posted by

Bimal Jain

Service

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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