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Petitioner lacks remedy as no tribunal formed u/s 109 of CGST Act; coercive actions halted post-March 2019 order.
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....No Tribunal under Section 109 of the CGST Act is constituted/ functioning. Thus, the Petitioner is remediless. - Respondents are restrained from adopting any coercive steps consequent to the impugned order dated 25th March, 2019.....