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    <description>HC issued notice to Central Government regarding delay in constituting Second Appellate Tribunal under GST Act. Petitioner challenged first appellate order and tax liability. Court directed Central Government to establish GST Tribunal, providing interim relief by staying remaining tax demand subject to partial deposit. Matter listed for further hearing, with notices served to relevant parties to explain tribunal&#039;s non-constitution.</description>
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      <description>HC issued notice to Central Government regarding delay in constituting Second Appellate Tribunal under GST Act. Petitioner challenged first appellate order and tax liability. Court directed Central Government to establish GST Tribunal, providing interim relief by staying remaining tax demand subject to partial deposit. Matter listed for further hearing, with notices served to relevant parties to explain tribunal&#039;s non-constitution.</description>
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