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In this case question is regarding non-constitution of the Tribunal. Prima facie, there is failure on the part of the Government to discharge its statutory function by not constituting the Tribunal and thus denying remedy to dealers.

Section 112 of the CGST Act, 2017 – Constitution of Tribunal ---The petitioner goods were detained vide detention order dated 28.11.2018 under Section 129(1). On the same day, tax and penalty was also imposed. Against the order, the petitioner filed an appeal, which was rejected on 07.02.2020. No specific grounds for rejection have been mentioned in the appeal order. The respondent counsel submitted that the petitioner has a right of appeal under Section 112 to file a second appeal before the Tribunal. Since Tribunal is not yet functioning, therefore, Order dated 03.12.2019 was issued whereby period of limitation has been extended. The court observed that the Appellate Authority has failed to discharge its statutory duty inasmuch as he failed to record any reason for not accepting the explanation of the petitioner. Further, observed that there is failure on the part of the Government to discharge its statutory function by not constituting the Tribunal and thus denying remedy to dealers. Held that:- The Hon’ble High Court directed the respondents to file a counter affidavit within three weeks. Listed on 18.01.2021 for further hearing along with connected matters involving question regarding non-constitution of the Tribunal.