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    <title>2019 (10) TMI 1179 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay acknowledged the non-functionality of the Goods &amp;amp; Service Tax Appellate Tribunal and adjourned a petition challenging an order under the CGST Act for three months. The court restrained the respondents from taking coercive measures and aimed to provide a forum for appeals by awaiting the Tribunal&#039;s constitution or functionality. This decision emphasized the necessity of a functional appellate tribunal to offer effective remedies to aggrieved parties, demonstrating a pragmatic approach to ensure due process under the law.</description>
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