The board has submitted before the Bombay High Court that it will not oppose or block any tax litigation if a taxpayer is willing to file an appeal in the high courts.
The move brings relief to taxpayers who are awaiting setting up of tribunals and are unable to file writ petitions in high courts.
“We are considering the proposal to allow e-filling of writ petitions once the draft changes are included in the finance bill and approved,” an official said, adding that meanwhile if a taxpayer wants to challenge the order passed by the commissioner (appeals), officials will not block it or raise any objection.
This is a departure from the board’s earlier stance in the Bombay High Court where it had said that a writ petition should not be entertained in high court to challenge the order passed by the commissioner (appeals). The change in stance comes as the GST Appellate Tribunals may not be fully functional till the year end, the official said. “The setting up of tribunals may not be possible before December or January, even when it is included in the upcoming finance bill,” the official said, adding that the this was because states have to make changes in their legislation and then the appointment process may take its own time. “It is important that the administrative framework and e-filing process starts at the earliest. This will ensure that the taxpayers can initiate e-filing of appeals without moving to writ court under Article 226 of the Constitution,” said Abhishek A Rastogi, founder at Rastogi Chambers.