2023 (8) TMI 301

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.... For the Opposite Parties : Mr. Sunil Mishra, Standing Counsel for CT & GST Organization for O.P. Nos.1 to 3 Mr. Avinash Kedia, Jr. Standing Counsel for O.P. No.4 ORDER This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging....

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.... the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition. 5. Mr. Sunil Mishra, learned Standing Counsel vehemently contended that since there is delay in preferring the appeal, this Court may not be in a position to condone the delay beyond four months, particularly when appellate authority has not been vested with discretion to cond....