High Court remands GST case for fresh order on merits due to absence of statutory appellate tribunal. https://www.taxtmi.com/highlights?id=84553 HC allowed petition by remanding case to pass fresh order on merits within 3 months. Appeal against order u/s 107 of CGST Act lies before GST Tribunal u/s 112, but Tribunal not yet constituted. HC struck down Circular 135/05-2020-GST dated 31.03.2020 on which impugned order based, following decisions of Guwahati, Calcutta, Rajasthan and Delhi HCs. en-us Fri, 03 Jan 2025 08:45:46 +0530 Fri, 03 Jan 2025 08:45:46 +0530 TaxTMI RSS Generator High Court remands GST case for fresh order on merits due to absence of statutory appellate tribunal. https://www.taxtmi.com/highlights?id=84553 HC allowed petition by remanding case to pass fresh order on merits within 3 months. Appeal against order u/s 107 of CGST Act lies before GST Tribunal u/s 112, but Tribunal not yet constituted. HC struck down Circular 135/05-2020-GST dated 31.03.2020 on which impugned order based, following decisions of Guwahati, Calcutta, Rajasthan and Delhi HCs. Highlights GST Fri, 03 Jan 2025 08:45:46 +0530 https://www.taxtmi.com/highlights?id=84553