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of <h1>Section 112 CGST appeal is efficacious remedy but tribunal nonfunctional; taxpayers told to pre-deposit 10% pending hearing</h1> <h3>Team Computers Private Limited Versus Union of India & Ors.</h3> SC held that while an appeal under Section 112 CGST is the efficacious remedy, the GST Appellate Tribunal is not functional. The department informed the ... Maintainability of petition - efficacious remedy of an appeal under Section 112 of the Central Goods and Services Act, 2017 before the Goods and Services Tax Appellate Tribunal - HELD THAT:- The fact is that the Goods and Services Tax Appellate Tribunal has not been made functional till this date. The learned Senior counsel appearing for the department assisted us by submitting that it is true that the Goods and Services Tax Appellate Tribunal is not functional but if the assessee wants to file an appeal, he can file it with a pre-deposit of 10% of the tax liability demanded by the authority. Issue notice, returnable in three weeks. The Supreme Court allowed an application for exemption from filing a certified copy of the impugned order. The High Court declined to entertain the Writ Petition, stating the petitioner has an appeal remedy under Section 112 of the Central Goods and Services Act, but the Goods and Services Tax Appellate Tribunal is not functional. The Court requested a report on the non-functionality of the Tribunal and issued notice returnable in three weeks. The order for the assessee to pay back the refunded amount remains stayed.
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