Revenue Department to incorporate measures to reduce litigations arisen due to the non-constitution of the GST Tribunal

Last updated: 02 March 2023

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The Bombay High Court has ordered the Revenue Department to take steps to reduce the number of legal cases arising from the absence of a functioning GST Tribunal. This includes formally notifying taxpayers that appeal deadlines are extended and that filing a declaration will automatically grant protective measures. The court also stipulated that if recovery proceedings are initiated for late declarations, taxpayers should be given an additional 15 days to comply.

Court :
Bombay High Court

Brief :
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.

Citation :
Writ Petition No. 3097 of 2022 dated February 8, 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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