2021 (2) TMI 990

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....of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the C.G.S.T. Act, 2017) as also the order of the first appellate authority under Section 107 of the Act for levy of tax and penalty, the contention of the learned counsel for the petitioner that G.S.T. Tribunal under the Act, 2017 has yet not been constituted. As a result of which, the petitioner cannot avail the remedy of appeal to the Appellate Tribunal under Section 112 of the Act, 2017. Further contention is that the petitioner has shown his willingness to pay the tax and penalty fixed by the C.G.S.T. authority under Section 129 (1) (b) of the Act, 2017 but the vehicle/tractor and goods seized under Section 129 of the Act, have not been released. The first....

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.... as Appellate Tribunal under the Act is not available in the State of Uttar Pradesh for preferring appeals under Section 112 of the CGST Act/ U.P. GST Act. The Appellate Tribunal being the last fact finding authority and its not availability in the State of Uttar Pradesh, is causing serious prejudice to the rights of aggrieved persons for statutory appeal which is continuing since the enactment of the CGST Act/ U.P. GST Act. Therefore, in peculiar facts and circumstances of the case and in view of the legislative mandate of Section 109(6) of the CGST Act, we direct as under: (i) The GST Council shall forward its recommendation of Agenda Item No.6 of the 39th Meeting held on 14.03.2020 to the Central Government/ respondent No.1 within two ....