On July 31, 2023, the Maharashtra Goods and Services Tax (GST) Department issued Circular No. 20 of 2023 to address the concerns arising from the absence of the GST Appellate Tribunal‘s formation.
Taking into account the directions of the Bombay High Court in the cases of Lubricant Gulf Oil India Vs. Joint Commissioner of State Tax Appeal and T&M Service Consulting Vs. Joint Commissioner of State Tax Appeal, the department has issued a directive to the state government. This directive aims to implement two measures: firstly, to mitigate the influx of writ petitions in the court resulting from the non-constitution of the GSTAT, and secondly, to incorporate the said direction in the order issued by the First Appellate Authority.
As per the instructions of the Bombay High Court, all the appellate authorities operating under the GST Act have been mandated to include operative paragraphs 4.3 and 4.5 of Trade Circular 9th of 2020 dated 26th May 2020 in their orders under the MGST Act.
The circular stated that taxpayers who failed to submit Annexure-1 within the specified 15-day period, as per the given trade circular 9T of 2023, shall file the Annexure within 15 days from the issuance of this trade circular. Furthermore, the department clarified that Annexure-1 filed within this extended timeframe will be considered as filed in accordance with the above-mentioned trade circular.
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