2023 (12) TMI 1191

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....Mr.Digant Das, Additional Standing counsel   ORDER   W.P.(C) No. 29804 of 2023 & I.A. No.14349 of 2023   This matter is taken up through hybrid arrangement.   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 the 1st appellate....

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....here is no second appellate forum, this Court should entertain this writ petition.   5. Mr. Digant Das, learned Additional 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 condone the delay beyond ....

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....by. Hence, the Central Government is duty bound to create the GST Tribunal for adjudication of the GST case.   7. In such view of the matter, let notice be issued to the opposite parties as well as Mr. P.K.Parhi, learned counsel for the Central Government taking into account the observation as made in Paragraph 4 who can better explain regarding non constitution of 2nd Appellate Court to d....