2019 (10) TMI 1179

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..... , 2017 to the Tribunal, constituted under Section 109 of the CGST Act, 2017. It is an agreed position between the parties that no Tribunal under Section 109 of the CGST Act is constituted/ functioning. Thus, the Petitioner is remediless. The Petitioner s fear is that the Revenue may adopt coercive proceedings to recover its dues under the impugned order dated 25th March, 2019. We adjourn this P .....

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..... of India, challenges the order dated 25th March, 2019 passed by the Additional Commissioner (Appeals) under the Central Goods Service Tax Act, 2017 (CGST Act). The Petitioner has been compelled to file this Petition, as it is unable to exercise the alternate remedy of an appeal under the CGST Act to challenge the impugned order dated 25th March, 2019 before the Goods Service Tax Appellate Tri .....

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..... e hope that in the meantime, the Tribunal under Section 109 of the CGST Act, 2017 would be constituted/ be functional to enable the person aggrieved by orders passed by the Appellate Authorities under the CGST Act to file appeals. In the meantime, Respondents are restrained from adopting any coercive steps consequent to the impugned order dated 25th March, 2019. 4 Petition is adjo .....

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