2023 (7) TMI 353

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..... LTD., M/S. HINDUSTAN CONSTRUCTION COMPANY LIMITED, JSB DREAM HOMES PVT. LTD. AND DOLACE SOLUTIONS PRIVATE LIMITED VERSUS THE UNION OF INDIA THE SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GST COUNCIL, THE STATE OF MAHARASHTRA, COMMISSIONER OF CGST CX, PALGHAR, THE COMMISSIONER OF STATE TAX, MUMBAI [ 2023 (2) TM .....

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..... (Appeals), Raigarh. Against the said order, an appeal is provided under Section 112 of the Central Goods and Service Tax Act, 2017 to the Appellate Tribunal. However, till today, the Tribunal is not set up. The Central Board of Indirect Taxes and Customs have issued a circular dated 18 March, 2020 in respect of appeal in regard to non-constitution of Appellate Tribunal. Para 4.2 of the said clarif .....

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..... esident, as the case may be, of the Appellate Tribunal enters office, whichever is later. 3. Our attention is also drawn to the decision of a Co-ordinate Bench of this Court in Writ Petition No. 10883 of 2019 (Rochem India Pvt. Ltd. vs. The Union of India Ors.) dated 8 February 2023 . This Court on very similar issue passed following order : a) The period of filing the Appeal will .....

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