The court allows a delayed appeal under the CGST Act due to non-functioning of the tribunal, imposing conditions for stay of coercive actions.

JUDGMENT

The petitioner is the registered tax payer under the provisions of the CGST/KGST Act, 2017. The grievance of the petitioner is against Exts.P1 and P2 orders passed under Section 73 of the CGST Act , pertaining to the assessment years 2020-2021 and 2021-2022. As against the same, the petitioner submitted an appeal before the First Appellate Authority, which was dismissed as per Exts.P3 and P4. The petitioner wants to challenge the aforesaid orders by invoking the statutory remedy of 2^nd appeal, as contemplated under Section 112 of the CGST Act . However, he is unable to invoke the said remedies, as the appellate tribunal has not started functioning. It was in these circumstances that this writ petition is submitted challenging the aforesaid orders.

2. After hearing the learned counsel for the petitioner and the learned Government Pleader, I am of the view that this writ petition can be disposed of, permitting the petitioner to submit an appeal within a specified time after the tribunal starts functioning.

Accordingly, this writ petition is disposed of, permitting the petitioner to file appeals against Exts.P3 and P4 orders within a period of three months from the date on which the appellate tribunal starts functioning, and until such time, the coercive proceedings against the petitioner based on Exts.P1, P2 and P5 shall stand stayed subject to the condition that the petitioner shall deposit an amount equivalent to 10% of the tax demanded. It is clarified that in case the appeal is not submitted within the time specified above, the order of stay shall stand vacated.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE