Section 112 of the CGST Act, 2017—Appeal —The petitioner challenged the order dated 26.11.2019 passed in Appeal by respondent under Section 129 (3) of the Act and tax and penalty order passed by respondent under Section 129 (3) of the Act. The impugned orders are appealable under Section 112 of the Act, 2017. The appeal is to be filed within 90 days. The appellate tribunal has not been constituted till date. 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.—Polo International Through Its Proprietor Shri Ashutosh Sajjan Agarwal Vs. State of U.P., Through Secretary, Institutional Finance, Civil Secretariat, U.P. Govt. And 2 Others  25 TAXLOK.COM 006 (Allahabad)