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2019 (10) TMI 1179 - HC - GSTMaintainability of petition - alternative remedy of appeal or not - Tribunal has not yet been constituted and/or is not functional - HELD THAT:- he preamble to the impugned order dated 25th March, 2019 itself provides that an appeal against it would lie under Section 112(1) of the CGST Act, 2017 to the Tribunal, constituted under Section 109 of the CGST Act, 2017. It is an agreed position between the parties that no Tribunal under Section 109 of the CGST Act is constituted/ functioning. Thus, the Petitioner is remediless. The Petitioner’s fear is that the Revenue may adopt coercive proceedings to recover its dues under the impugned order dated 25th March, 2019. We adjourn this Petition by a period of three months. This in the hope that in the meantime, the Tribunal under Section 109 of the CGST Act, 2017 would be constituted/ be functional to enable the person aggrieved by orders passed by the Appellate Authorities under the CGST Act to file appeals. Respondents are restrained from adopting any coercive steps consequent to the impugned order dated 25th March, 2019.
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