TMI Blog2022 (12) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Article 226 of the Constitution of India should not be entertained to challenge the order passed by the Commissioner (Appeals) in view of the fact that the remedy of the Tribunal is available under Section 109 of the Central Goods Service Tax Act, 2017. We note that the reply filed by the Principal Commissioner of CGST and Central Excise, Mumbai has dealt with the matter on merits in extensio and as regards preliminary objection it is stated only in one line that the Petitioner has remedy to file statutory appeal. This preliminary objection is expanded in the written submissions filed by the Advocate to take a stand that the Petition should not be heard on merits. These written notes are not signed by the Principal Commissioner. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecretary, Department of Revenue, Ministry of Finance, New Delhi and Ors. 2021(11) TMI 153, wherein in the identical circumstances where the petitioner was seeking a refund and had challenged the order passed in the appeal, without there being any Tribunal, the Division Bench of Telangana High Court observed in paragraph 51 as under :- 51. Now, turning to the issue of maintainability of the writ petition, though an effective remedy of appeal to the Appellate Tribunal is provided under Section 109 of the CGST Act, it is an admitted fact that the said Tribunal has not yet been constituted, though more than 3 years have elapsed after the CGST Act has been introduced. Thus, the Petitioner cannot be compelled to wait for eternity to agitat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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