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Remedy of filing appeal on account of non-constitution of benches of the Appellate Tribunal

Section 112 of the CGST Act, 2017—Appeal —The petitioner preferred the instant petition challenging the penalty order dated 18.12.2017, the appellate order dated 6.1.2018 and also for a direction to the respondent authorities to refund the full amount of security deposited by the petitioner. The orders are appealable under Section 112 of the Act, 2017 within 90 days. The appellate tribunal has not been constituted till date. The respondent submitted that CGST Order 2019 dated 3rd December, 2019 stipulated that in such a situation, the three months, period shall be considered to be the date on which the President or the State President of the Appellate Tribunal after its constitution enters office. The petitioner can wait and avail the remedy of filing appeal as and when the Tribunal is constituted and the seized goods have already been released.
Held that:- The Hon’ble High Court disposed the petition by providing that the petitioner can invoke the remedy of filing appeal before the Tribunal in terms of the provisions of the CGST (Ninth Removal of Difficulties) Order, 2019.—Kay Pan Fragrance Pvt. Ltd. Vs State of U.P. And 4 Others [2020] 25 TAXLOK.COM 023 (Allahabad)