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2020 (6) TMI 779

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..... THAT:- The petitioner very fairly admits the legal position and also the fact that the goods have already been released. The instant petition is disposed of by providing that the petitioner can invoke the remedy of filing appeal before the Tribunal in terms of the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. - WRIT TAX No. - 291 of 2020 - - - D .....

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..... at the time of filing of appeal before respondent no.2. It is not disputed that the impugned orders are appealable under Section 112 of the C.G.S.T. Act, 2017. The appeal is to be filed within 90 days from the date on which the order sought to be appealed is communicated to the person preferring the appeal. The instant petition has been filed bye-passing the remedy of appeal under Section 112 of .....

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..... avail the remedy of filing appeal as and when the Tribunal is constituted. It is also pointed out that since the seized goods have already been released, therefore, no prejudice is going to be caused to the petitioner at the present moment. Learned counsel for the petitioner very fairly admits the above legal position and also the fact that the goods have already been released. In view of t .....

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