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

Last updated: 02 March 2023

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