Can JC be a GST Appellate Authority? Uttarakhand HC to Consider [Read Order]

The two member bench of the Uttarakhand High Court was set to consider whether the Joint Commissioner can serve as a GST Appellate Authority.

The issue to be decided was whether the Joint Commissioner can be the appellate authority, is a question, which is pending consideration before this Court in a Writ Petition, which is fixed for 19.06.2024.

However, in the present case, the summary order dated 13.05.2024, has been passed by the Deputy Commissioner, who is the proper officer, and against this order, an alternate remedy of filing an appeal is available

As per the GST Act, before the Appellate Authority, under sub-section (6) of section 107 of the GST Act, the assessee has to deposit 25% of the amount before the Appellate Authority.

According to Section 107 (6) of the CGST Act any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

The division bench of Justice Ritu Bahri and Justice Rakesh Thapliyal held that, keeping in view the provision under Section 107(6) of the GST Act, the order dated 17.05.2024, passed by the Single Judge, was being modified; the assessee will deposit 25% of the amount demanded from him by the proper officer as per the order dated 13.05.2024, and thereafter, upon depositing the said amount, the vehicle and the goods can be released. Accordingly, the appeal was disposed of.

To Read the full text of the Order CLICK HERE

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