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TMI Blog2020 (6) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ct on the ground that the appellate tribunal has not been constituted till date - HELD THAT:- It has been pointed out by learned standing counsel that the Government, having regard to the difficulty faced by the assessees in filing appeal on account of non-constitution of the Tribunal and its Benches in various States and Union Territories, has issued Central Goods and Service Tax (Ninth Removal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the State respondents. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 21.10.2019 passed in Appeal No.1130/2019 by respondent no.3 under Section 129 (3) of the U.P. G.S.T. Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017. It is not dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember, 2019 stipulating that in such a situation, the three months' period shall be considered to be the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office. It is urged that in such circumstances, the petitioner can wait and avail the remedy of filing appeal as and when the Tribunal is consti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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