2020 (6) TMI 308

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..... which the order sought to be appealed is communicated to the person preferring the appeal - The instant petition has been filed bypassing the remedy of appeal under Section 112 of the Act on the ground that the appellate tribunal has not been constituted till date. The instant petition is disposed of by providing that the petitioner can invoke the remedy of filing appeal before the Tribunal in .....

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..... the IGST Act, 2017 and tax and penalty order dated 22.5.2018 passed 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 disputed that the impugned orders are appealable under Section 112 of the C.G.S.T. Act, 2017. The appeal is to be filed within 90 days from the date on which the order sought to be appealed is com .....

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..... late 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 constituted. It is also pointed out that since the seized goods have already been released, therefore, no prejudice is going to be caused to the petitioner at the present moment. Learned counsel f .....

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