Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Court allows petitioner to appeal before Tribunal under CGST Order 2019, await Tribunal constitution for seized goods release. The court disposed of the petition by allowing the petitioner to avail the remedy of filing an appeal before the Tribunal as per the provisions of the ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court allows petitioner to appeal before Tribunal under CGST Order 2019, await Tribunal constitution for seized goods release.
The court disposed of the petition by allowing the petitioner to avail the remedy of filing an appeal before the Tribunal as per the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. The petitioner was advised to wait for the Tribunal's constitution to file an appeal, considering that the seized goods had already been released, ensuring no prejudice to the petitioner at the present time.
Issues: Challenge to order under U.P. G.S.T. Act and C.G.S.T. Act, 2017, Bypassing remedy of appeal due to non-constitution of Tribunal, Interpretation of time limit for filing appeal, Release of seized goods.
Analysis: The petitioner filed a petition under Article 226 of the Constitution challenging an order passed by respondent no.3 under Section 129 (3) of the U.P. G.S.T. Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017. The impugned order was appealable under Section 112 of the C.G.S.T. Act, 2017, with a time limit of 90 days from the date of communication of the order. The petitioner bypassed the appeal remedy citing the non-constitution of the appellate tribunal.
The Government issued the Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019, addressing the issue of non-constitution of the Tribunal. This order stipulated that the time limit for filing an appeal shall be considered from the date the President or State President of the Appellate Tribunal enters office after its constitution under Section 109. The petitioner was advised to wait for the Tribunal's constitution to file an appeal, considering that the seized goods had already been released, ensuring no prejudice to the petitioner at the present time.
The learned counsel for the petitioner acknowledged the legal position and the release of goods. Consequently, the court disposed of the petition by allowing the petitioner to avail the remedy of filing an appeal before the Tribunal as per the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.
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