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Dear Professional Colleagues,

Greetings of the Day !

The Maharashtra Goods and Services Tax Department issued Trade Circular No. 20T of 2023 dated July 31, 2023 regarding Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal.



The MGST Department has issued Trade Circular No.9T of 2020.(dt.26.05.2020) giving clarification with regard to certain issues arising out of non- constitution of the Tribunal under the MGST Act.

Recently, the Bombay High Court in the case of M/s. Gulf Oil Lubricants India Ltd vs Joint commissioner of State Tax Appeal-IV, Bandra (WP No.3517/2022) and M/s. T & M Services Consulting vs Joint commissioner of State Tax (W.P. 3823/23) has directed the State Government to consider two measures to reduce the inflow of writ petitions in the Court due to non-constitution of GST Tribunal and also to include the said direction in the order passed by the first Appellate Authority. (dt.26.05.2020)

The observation of the High Court are reproduced below:-

"Respondent State will consider two measures to reduce the inflow of writ petitions in this Court due to non-constitution of the GST Tribunal. First, to incorporate a stipulation contained in Clause 4.3 and Clause 5 of the Trade Circular dated 26 May 2020 in the order passed by the First Appellate Authority. This will put the tax payer to notice that the time limit for filling the appeal is extended and if a declaration is filed in terms ofAnnexure-I within the stipulated period, the protective measure would automatically come into force. Second, if recovery is being undertaken in terms of Clause 5 for failure to file a declaration within the time limit, by way of indulgence, to give 15 days period to make such a declaration. The two measures, according to us, will substantially reduce the litigation which has arisen due to the non-constitution of the GST Tribunal."


Considering the decisions and directions of the High Court of Judicature at Bombay, all the Appellate Authorities under GST Act have been instructed to mention operative para 4.3 and para 5 of the Trade Circular 9T of 2020 dt. 26th May 2020.

Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at

Best regards,



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