Non-constitution of Appellate Tribunal under CGST/OGST Act ...
Order on GST appeal remedy when Appellate Tribunal not constituted.
November 11, 2024
Case Laws GST HC
Non-constitution of Appellate Tribunal under CGST/OGST Act deprived petitioner of statutory remedy of appeal against order passed by Authority. Considering Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 and clarification by Central Board of Indirect Taxes and Customs vide Circular No.132/2/2020, High Court deemed it proper in the interest of justice to dispose of the writ petition.
View Source