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Though the order is appeal able before the Commissioner (Appeals) under Section 107 of the Central Goods and Services Tax Act, 2017, however, no such Appellate Forum has been notified by the State of Himachal Pradesh, due to which, the petitioner has been denied its valuable right of appeal, leaving no other option but to file the instant Writ Petition.The Writ Petition isdisposed of with a direction to notify the Appellate Forum within one week.

Shanti Prime Publication Pvt. Ltd.
Maintainability of petition — Aggrieved party cannot ne left remedy less merely because the State Government has not notified the Appellate Forum. Writ Petition disposed of with a direction to the Additional Chief Secretary Cum Financial Commissioner, State Taxes and Excise, to notify the Appellate Forum within one week. The petitioner may file an appeal within one week from the date of appellate Forum is notified. — Scott Edil Pharmacia Limited Vs. Assistant Commissioner, State Taxes And Excise And Others [2018] 7 TAXLOK.COM 070 (HP)