Section 112 of the CGST Act, 2017 – Tribunal –- The intra court appeal is filed by the petitioner against the order dated 18th July, 2022, whereby the learned Single Bench dismissed the petition on the ground that the writ petition was filed after a period of 3½ years. The Appellant submitted that as against the order passed by the appellate authority, the appellant has a remedy of filing an appeal before the GST Tribunal, which is yet to be constituted; therefore, the limitation would start to run only after a notification is issued constituting the Tribunal. The court observed that they are not convinced with the conclusion of the Single Bench solely on the ground of delay of 3½ years. The dispute is a classification dispute as to whether the product manufactured and marketed by the appellant is a carbonated beverage with fruit juice or a carbonated beverage. Since the Tribunal is yet to be constituted, the appellant having left with no other remedy is compelled to approach this Court.  

Held that:- The Hon’ble High Court restored the writ petition to the file of Court with a direction to the appellant to pay 20% of the balance disputed tax within a period of six weeks and also furnish a bond to the satisfaction of the appropriate authority for the balance amount of the disputed tax.