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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 challenged the seizure orders MOV-06 dated 31.7.2018 and consequential order MOV-09 dated 2.8.2018, and also order dated 27.11.2019, passed by another respondent under Section 107(11) of the Act. 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.—A.B. Enterprises Vs. The State of U.P. Through Its Principal Secretary, Institutional Finance, Govt. Of U.P. And 2 Others [2020] 25 TAXLOK.COM 007 (Allahabad)