Clarification on Appeals in Absence of Appellate Tribunal – Circular No. 132/2/2020-GST
<p>Circular No. 132/2/2020-GST addresses the concerns raised by taxpayers regarding the pending constitution of the Appellate Tribunal under the Goods and Services Tax (GST) regime. The circular provides clarification on how to proceed with appeals in the absence of the tribunal and ensures that taxpayers do not face undue delays in resolving their cases.</p><p><strong>Key Highlights:</strong></p><ul><li><strong>Issue of Pending Appeals</strong>: The circular acknowledges that several appeals have been pending due to the non-constitution of the Appellate Tribunal. As a result, appeals against orders passed by adjudicating authorities or the rejection of refund applications were delayed, causing uncertainty among taxpayers.</li><li><strong>Clarification on Appeal Process</strong>: Under Section 107 of the CGST Act, appeals against orders made by an adjudicating authority should be filed with the Appellate Authority. If the appeal is against the decision of the appellate authority, it should be directed to the Appellate Tribunal under Section 112. However, with the tribunal not being constituted yet, the circular provides an alternative process for filing appeals.</li><li><strong>Extension of Time Limit for Appeals</strong>: Due to the absence of the Appellate Tribunal, the Government has issued the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, which allows appeals to be filed within three months (or six months for government appeals) from the date when the President or State President of the Appellate Tribunal assumes office. This ensures that taxpayers will not be penalized for missing the filing deadline due to the non-constitution of the tribunal.</li><li><strong>Expediting the Appeal Process</strong>: The circular advises appellate authorities to expedite the disposal of pending appeals without waiting for the Appellate Tribunal to be constituted. The authorities are instructed to ensure timely action on appeals to avoid unnecessary delays in the tax process.</li><li><strong>Transparency in the Appeal Process</strong>: The circular aims to provide clarity and a clear path for taxpayers to challenge adverse decisions, even in the absence of the Appellate Tribunal, ensuring a fair and just system of resolving GST-related disputes.</li></ul><p>This clarification is crucial for maintaining confidence in the GST appeal system, ensuring that taxpayers can still seek redressal while waiting for the Appellate Tribunal to be operational.</p><p><a href="https://cms.plasament.com/storage/chirag-singla/circular-cgst-132.pdf">circular-cgst-132</a><br> </p>