Constitution of Tribunal — The impugned order itself provides that an appeal against it would lie under Section 112(1) of the CGST Act, 2017 to the Tribunal, constituted under Section 109 of the CGST Act, 2017 but no Tribunal under Section 109 of the CGST Act is constituted. Thus, the Petitioner was compelled to Writ Petition. In the hope that the Tribunal under Section 109 of the CGST Act, 2017 would be constituted/ be functional, the petition was adjourned. In the meantime, respondents were restrained from adopting any coercive steps consequent to the impugned order. — Rochem India Pvt. Ltd. Vs. The Union of India & Others [2019] 17 TAXLOK.COM 068 (Bombay)