2023 (10) TMI 636

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....posite Parties : Mr. Digant Das, Additional Standing Counsel for Tax ORDER I.A. No.14383 of 2023 1. This matter is taken up through hybrid arrangement. 2. For the reasons stated therein, the application is allowed. Filing of certified copies of the orders under Annexures-1 and 2 is dispensed with. The application is disposed of. W.P.(C) No. 29687 of 2023 & I.A. No.14288 of 2023 3....

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....assed by the 1st appellate authority though second appeal lies, the 2nd Appellate Tribunal has not yet been constituted. It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition. 7. Mr. Digant Das, learned Additional Standing Counsel vehe....

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.... 1st July 2017 the Tribunal has not been constituted so far which is resulting in pressure on all the High Courts in dealing with such matters. Since creation of Tribunal is a statutory mandate which cannot be ignored, nor can it be given go by. Hence, the Central Government is duty bound to create the GST Tribunal for adjudication of the GST case. 9. In such view of the matter, let notice be i....