Certificate under Rule 145(2) of GST Rules Sufficient to Condone Delay in filing Appeal: Bombay HC [Read Order]

A division bench of the Bombay High Court has held that a certificate under Rule 145(2) of the Central GST Rules, 2017 is sufficient to condone delay in filing of appeal due to non-establishment of GST Tribunal.

The assessee, M/s V C Infra was aggrieved by an order passed by the Deputy Commissioner of State Tax directing the petitioner to satisfy the demand of Rs.8,43,502/-. The petitioner being aggrieved by the aforesaid, preferred an appeal before the appellate authority.

On 02/08/2022, the said appeal came to be rejected on the ground that there was delay in filing the same. Against such order, remedy is available before the Appellate Tribunal.

Allowing relief to the assessee, a division bench of Justice A.S. Chandurkar and Justice M.W. Chandwani observed that “Presently, the Appellate Tribunal has not been constituted. Hence, the petitioner on 20/10/2022 has submitted a declaration that it intended to file an appeal before the Appellate Tribunal. Since such Tribunal has not been constituted, the Deputy Commissioner of State Tax has issued a certificate under Rule 145(2) of the Maharashtra Goods and Service Tax Rules, 2017. The aforesaid certificate would constitute a good and sufficient discharge of the liability mentioned therein.”

“In view of issuance of such certificate, it is open for the petitioner to submit the same with at its bank so as to facilitate the attachment in question to be withdrawn,” the Court said.

Mr. A.J. Gohokar, Advocate appeared for the Petitioner.

To Read the full text of the Order CLICK HERE

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