Learned Standing Counsel prays for and is granted four weeks time to file counter affidavit. Rejoinder affidavit, if any, may be filed within one week thereafter. List thereafter.
Section 109 of the CGST Act, 2017 — Appeal —–The petitioner challenged the issue submitted that remedy of an appeal under Section 109 of the Act, 2017 is available before the State Benches or Area Benches but none of the Benches of Appellate Tribunal has been constituted by the GST Council. The court observed that matter requires consideration. The Standing Counsel prayed for and granted four weeks time to file counter affidavit. Rejoinder affidavit, if any, may be filed within one week thereafter.
Held that:- The Hon’ble High Court directed the petitioner to deposit 50% of penalty within 30 days, no coercive action shall be taken against the petitioner as per the provision of Section 17(4)(1) of the Act, 2017.