Section 112 of the CGST Act, 2017 — Appellate Tribunal –-— The petitioner refund claim was rejected vide order dated 29.04.2020 and the appellate authority vide order dated 29.06.2021 partly allowed the appeal. Against this order, the petitioner has a right of appeal under Section 112 of the Act but GST Tribunal has not been constituted so far. The respondent counsel submitted that as and when the State Bench and Area Benches are notified, the petitioner may avail the statutory remedy of appeal under Section 112 of the Act. The court observed that as per scheme of the Act, the GST Tribunal would be the last fact finding authority. Non-constitution of Tribunal has left remediless lacs and lacs dealers under the Act,  particularly small and medium class dealers who are not able to afford to file writ petitions against orders of the First Appellate Authority for variety of reasons including high cost of litigation in High Court.

Held that:- The Hon’ble High Court directed that the matter be placed before Hon’ble the Chief Justice for constitution of a Larger Bench so that people in the State having right to avail remedy of appeal under Section 112 may avail the statutory remedy.