Section 109 of the CGST Act, 2017 — Appeal before the Appellate Tribunal  – Limitation period -- The petitioner challenged the order passed in appeal. These Writ Petitions are filed on the ground that the Appellate Tribunal is not yet constituted. The Chairman CBIC has filed an affidavit on 12 October 2022, wherein the Chairman has given the factual position. The counsel for the respondent placed the Circular No. 132/2/2020-GST dated 18 March 2020 issued by the Board, giving clarification in respect of appeals in regards to non-constitution of Appellate Tribunal. The court observed that it emerges from the Circular and Affidavit filed by the Chairman CBIC that the appeal to the Appellate Tribunal can be filed within three months (six months in the case of Appeals by the Government) from the date of the communication of the order or date on which the President or State President, as the case may be, of the Appellate Tribunal enters office, whichever is later. The Chairman of the Board has indicated that no hardship would be caused to the taxpayers because of the non-constitution of the Tribunal. It is clear that the Government does not intend that taxpayers are prejudiced for want of the Tribunal. As a corollary of the intention expressed in the affidavit and the Circular, it follows that the appealable orders (to the Tribunal) would not be implemented till the Tribunal becomes functional. The court advised that the Respondent-Board issues instructions to incorporate Clause 4.2 of the Circular dated 18 March 2020 in each order which is appealable to the Appellate Tribunal constituted under Section 109 of the Act.

Held that:- The Hon’ble High Court directed that the period of filing the Appeal will stand extended as indicated in Clause 4.2 of the Circular dated 18 March 2020. The impugned order will not be given effect until two weeks after the period prescribed for filing an appeal as under Clause 4.2 of the Circular dated 18 March 2020 is over.