Court Clarifies GST Appeal Process; Directs Appeals Against Assistant Commissioner's Orders to Commissioner.

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....The High Court dealt with the maintainability of a petition concerning the non-constitution of an Appellate Tribunal and the jurisdiction and authority of the Assistant Commissioner as a "proper officer" and "adjudicating authority" under the Uttarakhand Goods and Service Tax Act, 2017. The court held that since the Assistant Commissioner was assigned functions as a proper officer u/s 5(1) and 5(3) read with Section 2(91) of the Act, and as an adjudicating authority u/s 2(4) (excluding the Commissioner), the Assistant Commissioner had the authority to pass an order for cancellation of GST registration. Consequently, an appeal would lie before the Commissioner against an order passed by the Assistant Commissioner, being a proper officer and .........