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TMI Blog2020 (12) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... lure on the part of the Government to discharge its statutory function by not constituting the Tribunal and thus denying remedy to dealers. Consequently, they are approaching directly to the High Court under Article 226 of the Constitution of India. Notice on behalf of newly impleaded respondent Nos.5 and 6 have been accepted today in court by Sri Krishna Agarwal, learned Central Government Standing Counsel on behalf of ASGI. We request learned ASGI to assist the court in this matter. Put up in the additional cause list on 18.01.2021 for further hearing, along with Writ Tax No.655 of 2018 and connected matters involving question regarding non-constitution of the Tribunal. X X X X Extracts X X X X X X X X Extracts X X X X ..... ere being transported from Delhi to NOIDA, Uttar Pradesh. The petitioner has its branch at Uttarakhand also. According to the petitioner, inadvertently in the E-Way bill downloaded by him, the places were mentioned from Uttarkhand to NOIDA. On the only ground of wrong mentioning of the place in the E-Way bill, the goods in question were detained and seized and on the same day, penalty order and order imposing tax were passed. The Appellate Authority without any material, not accepted the explanation of the 4. Prima facie, it appears that the Appellate Authority has failed to discharge its statutory duty inasmuch as the Appellate Authority completely failed to record any reason based on material for not accepting the explanation of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order has been passed" in sub-section (3) of section 112, the start of the six months period shall be considered to be the later of the following dates:- (i) date of communication of order; or (ii) 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. [F. No. 20/06/07/2019-GST] (Ruchi Bisht) Under Secretary to the Government of India" 6. We fail to understand that why the Tribunal has not been constituted till date although the CGST Act was enacted in the year 2017 and the afore-quoted Removal of Difficulties Order was issued on 03.12.2019. Years have passed but the situation has not changed so far. Prima facie, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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