2025 (9) TMI 1214

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....he State: Ms. S. D. Vyas, Additional G.P. with M.M. Pabale, AGP. P.C.:- 1. Heard learned Counsel for the parties. 2. The Petitioner challenges the order dated 24 February 2025, passed by the First Appellate Authority. As against this order, the Petitioner has a remedy before the GST Tribunal, which is presently not constituted. 3. Mr. Raichandani submits that since there is no Tribunal....

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....Petitioner can simply complete a form in Annexure I, and once this form is submitted, no recoveries will be effected. Additionally, the limitation period for filing an Appeal before the Tribunal will start from the date of its constitution and commencement of operations, which will be communicated to the party/assesee. 5. Ms. Vyas submitted that the constitutional validity of Section 16(2)(c) o....

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....open to the Petitioner to challenge the constitutional validity of Section 16(2)(c) of the CGST/MGST Act together with a challenge to the Tribunal's order. As it is, where a case can be disposed of on a ground not involving a challenge to the constitutional validity of a statutory provision, such a course must be preferred. Therefore, it is not necessary to entertain this Petition at this stage on....