2024 (2) TMI 174

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....oner, in his usual fairness submits, that the said order is an appealable one but since the appellate tribunal has not yet been constituted, the petitioner has challenged the impugned order in this writ petition. 3. Learned Advocate for the petitioner places reliance upon the judgment of the Hon'ble Division Bench of the Bombay High Court dated February 8, 2023 in a batch of writ petitions, lead case being writ petition no. 10883 of 2019 Rochem India Pvt. Ltd. vs. The Union of India & Ors. and submits that the parties should be restrained from giving effect to the order impugned. 4. Mr. Agarwal, learned Advocate appearing for the State places reliance upon subsection 8 of Section 112 of the Central Goods and Services Act, 2017 and submits....

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....engal Goods and Services Tax Act, 2017 corresponding to the Central Goods and Services Tax Act, 2017 and the appeal lies to the Appellate Tribunal. 8. It is not in dispute that the Appellate Tribunal has not yet been constituted. 9. The Government of India, Ministry of Finance, Department of Revenue Central Board of Direct Taxes and Customs GST Policy Wing issued a Circular dated 18th March 2020 on the subject of clarification in respect of appeal with regard to the non-constitution of Appellate Tribunal. Paragraph 4.2 of the said circular reads as follows- "4.2 The appellate tribunal has not been constituted in view of the order by Madras High Court in case of Revenue Bar Assn. v. Union of India and therefore the appeal cannot be filed....

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.... dated 18 March 2020. b) The impugned order will not be given effect until two weeks after the period prescribed for filing an appeal as under Clause 4.2 of the Circular dated 18 March 2020 is over." 12. Mr. Agarwal would contend that the writ petitioner may be granted liberty to approach the Appellate Tribunal after the same becomes functional as the order impugned is an appealable one but no interim protection should be extended to the petitioner. 13. It is well settled that in the event the statutory remedy is not available, writ petition is maintainable. 14. However, in view of the submission of Mr. Agarwal that the petitioner should be directed to approach the Appellate Tribunal once the same becomes functional, this Court is in....