TMI Blog2020 (6) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate tribunal has not been constituted till date - HELD THAT:- It has been pointed out by learned standing counsel that the Government, having regard to the difficulty faced by the assessees in filing appeal on account of non-constitution of the Tribunal and its Benches in various States and Union Territories, has issued Central Goods and Service Tax (Ninth Removal of Difficulties) Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the State respondents. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the seizure orders MOV 06 dated 31.7.2018 and consequential order MOV 09 dated 2.8.2018, passed by respondent no. 3 and also order dated 27.11.2019, passed by respondent no. 2 under Section 107(11) of the GST Act and has also prayed for a direction to the respondent aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Difficulties) Order, 2019 notified in the Gazette of India dated 3rd December, 2019 stipulating that in such a situation, the three months' period shall be considered to be the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office. It is urged that in such circumstances, the petitioner can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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