The Gujarat High Court in the case Rajkalp Mudranalya Private Limited Thro Kalpesh Maneklal Patel Versus Superintendent observed and has stayed the order for recovery of dues on the grounds that, though the GST Appellate Tribunal was constituted, the same was not functional.
The bench comprising of Justice Biren Vaishnav and Justice Mauna M. Bhatt in the case observed and has stated that though the Tribunal is constituted, it is still not functioning, and the competent authorities think it fit to issue orders of recovery, while asking the assessee for information on whether an appeal has been filed at all. Thus, this apparently being the contradistinction between the authorities in question.
The petitioner in the plea has challenged the order passed by the Appellate Authority under the CGST. Therefore, the court observed that since no tribunal is constituted, the challenge to the order is by way of the petition and that the officer of the Superintendent, AR-V, Division-VI, has initiated the recovery of penalties pursuant to the order.
However, the order passed by the said court would indicate that the author of the order had opined that the petitioner should inform the authority if any appeal or stay application has been filed against the OIA dated 31.07.2023 and weather the Appellate Authority has granted a stay of the order. It being the case of the authority that if no stay of recovery of dues had been granted, the petitioner in the case was called upon to pay the dues in question.
The court while considering the facts and circumstances of the case stated that the tribunal was constituted as non-functional. Therefore, the court issued the notice and stayed the order, while initiating steps of recovery until the next date of hearing. The counsel, Advocate Uchit N Sheth appeared for the petitioner.None for the counsel of respondent.