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2020 (7) TMI 310

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..... the Act on the ground that the appellate tribunal has not been constituted till date. 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 of Di .....

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..... For the Petitioner : Praveen Kumar Mishra For the Respondent : C.S.C.,A.S.G.I. ORDER SIDDHARTHA VARMA, J. Heard learned counsel for the petitioner, Sri Jagdish Mishra learned Standing Counsel for the State and Sri Dinesh Varun for the respondent no. 5. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 26.9.2 .....

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..... s in various States and Union Territories, has issued Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019 notified in the Gazette of India dated 3rd December, 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 constitut .....

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