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2022 (12) TMI 362 - HC - GSTMaintainability of petition - availability of alternate remedy - remedy of approaching the Tribunal under Section 112 of the Act of 2017 - HELD THAT:- It is an admitted position that the Tribunal is not constituted as of today. We are not informed whether the order passed by the Telangana High Court has been challenged by the Union of India higher nor we are shown any view taken by any Court that even though the Tribunal is not made functional, no Writ Petition should be entertained. The learned Counsel for the Respondents, who is representing the Union of India, is unable to inform us what is the remedy for the Petitioner. The Advocate for the Respondents has sought to contend that though there is no Tribunal, nor it can be committed when it will be set up in near future, the position that the Petitioner is remedy-less, is appropriate. Therefore, it is necessary for us to know whether the Union of India has given such instructions to the Advocate. The Central Board of Indirect Taxes and Customs will file an affidavit in this Petition as to whether the stand taken by the Advocate for the Respondents and pressed seriously in the argument that the position that the Petitioner is remedy-less till the tribunal is made functional, is appropriate, is on the instructions of the Respondent – Union of India and as to whether the judgment and order passed by the Telangana High Court in the case of M/s. Appario Retail Pvt. Ltd. [2021 (11) TMI 153 - TELANGANA HIGH COURT] is challenged. Stand over 23 January 2023. The affidavit to be filed before the next date. To be heard along with Writ Petition No. 10883 of 2019 where the notice is issued to the Central Board of Indirect Taxes and Customs on similar issue.
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