Rochem India Pvt. Ltd Vs Union Of India
Date: February 8, 2023
Subject Matter
Due date of filing of an appeal in Appellate Tribunals is to be dealt as per Circular No. 132/2/2020-GST
Summary
The Chairman of the Board, in the affidavit, has indicated that no hardship would be caused to the taxpayers because of the non-constitution of the Tribunal. Reading the affidavit along with Circular, it is clear that the Government does not intend t…
Rule. Rule made returnable forthwith. Taken up for disposal. 2 The common position in these Petitions is that Petitioners have challenged the order passed in appeal by Appellate authority under Central Goods and Services Act, 2017. 3 The Central Goods and Services Act provides a mechanism for appeals. Chapter XVIII deals with Appeals and Review. The order passed under the Act is appealable to the…