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ESSAR STEEL SUPPLIERS vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

G. S. KULKARNI
JITENDRA S. JAIN
Pet. Counsel
Abhishek Rastogi
Sushant Valimbe
Res. Counsel
Jitendra Mishra
Maya Majumda

Petitioner / Applicant

ESSAR STEEL SUPPLIERS
Respondent UNION OF INDIA
Court Bombay High Court
State

Maharashtra

Date Jul 3, 2023
Order No.

WRIT PETITION NO. 2301 OF 2022

Citation

2023(7) TAXREPLY 7580
Original Order
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ORDER

1. Heard learned counsel for the parties. 2. This petition under Article 226 of the Constitution of India challenges an Order-in-Appeal dated 21 April, 2021 passed by the Commissioner of Central Taxes, Central Excise & Service Tax (Appeals), Raigarh. Against the said order, an appeal is provided under Section 112 of the Central Goods and Service Tax Act, 2017 to the Appellate Tribunal. However, till today, the Tribunal is not set up. The Central Board of Indirect Taxes and Customs have issued a circular dated 18 March, 2020 in respect of appeal in regard to non-constitution of Appellate Tribunal. Para 4.2 of the said clarification reads as under : “The appellate tribunal has not been constituted in view of the order by Madras High Court in case of Revenue Bar Assn. v. Union of India and therefore the appeal cannot be filed within three months from the date on which the order sought to be appealed against is communicated. In order to remove difficulty arising in giv....

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