Order Date: 08 February 2023

Parties: Gulf Oil Lubricants India Ltd and 2 others vs. Joint Commissioner and Deputy Commissioner of State Tax and 3 others

Facts – 

• The Petitioners Gulf Oil Lubricants India Ltd and 2 others had challenged the Order-in-Appeal passed by the State Tax Authorities.
• The Petitioners have received show cause notices, which were adjudicated and Order-in-Original was passed. He has filed appeals before the Appellate Authority and the appeals were dismissed.
• The Petitioner has filed these Writ Petitions invoking Article 226 of the Constitution of India that the Appellate Tribunal is not constituted.

Issue – 

• Whether the appeals dismissed and the non-formation of the appellate tribunal acceptable?

Orders – 

• The Court stated that as pe the Circular No. JC (HQ)-1/GST/2020/Appeal/ADM-8 dated 26 May 2020 the time to file appeals/applications to the Appellate Tribunal would be counted from the date the President or the State President enters the office.
• The Court observed that a large number of petitions are being filed in this Court on the ground that the GST Tribunal is not functional. Almost in all cases, protective orders are being passed.
• It is stated in Clause 5 of the Circular as above that a declaration in Annexure-I has to be filed before the jurisdictional tax officer stating that an appeal is proposed to be filed. If such declaration is not filed, then it would be presumed that taxpayer is not willing to file an appeal and recovery proceedings would be initiated.
• The Court stated that if the Petitioners have not filed declarations, we permit them to submit the same within 15 days from today. Since the Petitioners have raised various other challenges, such a declaration would be considered without prejudice.
• Writ Petitions have been disposed of.