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TMI Blog2023 (2) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent, states that the respondent could not file an appeal as a tribunal has not been constituted as yet. He submits that as and when the appellate tribunal is constituted, the respondent would file an appeal. It is also material to note that whenever parties have found the need of urgent orders, the parties have filed petitions before this Court seeking such orders on the ground that since the tribunal is not constituted, the remedy of appeal is not available. The respondent has not sought any such relief - The appeal is required to be filed within a period of six months from the date of the order; however, we are not required to examine the question whether an appeal, if so filed, would be maintainable or not. The present petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.12.2019. 5. The petitioner s application was, essentially, rejected not on the ground that the petitioner was not entitled to any refund, but on the ground that the periods for which refund was claimed did not correspond to the periods for which returns were filed. The petitioner had claimed refund for a period of seven months. According to the respondent, the petitioner was either required to file quarterly returns or monthly returns. The claim for refunds were required to be made corresponding to the returns filed. 6. Aggrieved by the order dated 16.12.2019, the petitioner preferred an appeal before the appellate authority [Joint Commissioner (Appeals)]. 7. The petitioner prevailed in its appeal and, by an order dated 08.10.2020, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o stay of the order directed to be appealed against. 14. The time period for filing the appeal has long elapsed. However, Mr. Joshi, learned Counsel appearing for the respondent, states that the respondent could not file an appeal as a tribunal has not been constituted as yet. He submits that as and when the appellate tribunal is constituted, the respondent would file an appeal. 15. It is also material to note that whenever parties have found the need of urgent orders, the parties have filed petitions before this Court seeking such orders on the ground that since the tribunal is not constituted, the remedy of appeal is not available. The respondent has not sought any such relief. 16. The appeal is required to be filed within a period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X
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