Assessee is entitled to stay on recovery proceedings when Appellate Tribunal is not constituted


Quick Summary
The Orissa High Court has ruled that recovery proceedings can be stayed if the Appellate Tribunal has not yet been constituted. This decision ensures that taxpayers are not deprived of their statutory right to appeal due to the absence of the tribunal. The court emphasised that the period for filing an appeal starts only from the date the tribunal is established.

Court :
Orissa High Court

Brief :
The Hon'ble Orissa High Court in the case of M/s. BPD Steel Syndicate (P.) (Ltd.) v. Union of India [WP (C) 6518 of 2023 dated February 22, 2024], allowed the writ petition and stayed the recovery proceedings initiated by the Revenue Department as per the Appellate Order till the time of the constitution of the Appellate Tribunal on the ground that the Appellate Tribunal has not been constituted.

Citation :
WP (C) 6518 of 2023 dated February 22, 2024

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Bimal Jain
Published in GST
Views : 194

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