1. The petitioner in this petition under Article 226 of the Constitution of India, approaching this Court being aggrieved by an order in Appeal passed by the respondent No.3 and in absence of GST Appellate Tribunal as per the provisions of Section 109 and 110 of the Gujarat Goods and Service Tax Act, 2017, Second Appeal is not feasible to be filed. Refund sanction order passed by the respondent No.2 as aggrieved the petitioner on account of non-payment of the interest thereon. The prayers sought are as follows:

(a) Direct the respondent no.4 to consider the recommendation of GST Council, press release of CBIC and also the letter of Principal Commissioner mentioned in para F of this petition and pass the fresh refund order of total amount without reducing the amount of interest u/s. 50(1).

(b) Quash the order of Refund Sanctioned dated 23.08.2019 passed by the respondent No.4.

(c) Direct the respondent no 1 & 2 for constitution of GST Appellate Tribunal within a time frame so that the statutory right of appeal can be exercised.

2. When the matter was taken up for hearing, the attention of this Court is drawn to the amendments brought under the Central Goods and Services Tax (CGST) Act in the Finance (No.2), Act, whereby the proviso has been added to Section 15 of the CGST Act, which has been substituted w.e.f. 01.07.2017. According to the learned Standing Counsel, fresh application if is preferred by the petitioner in wake of these amendments, his case shall be considered by the respondent Authority.

3. Learned advocate Shri Avinash Poddar on instructions seeks withdrawal of this matter to file a fresh application before the concerned Authority for him to prefer in two weeks’ time from receipt of this order. After that once received, the respondent Nos.2 and 3 shall consider the same in accordance with law bearing in mind the amendments in law within six weeks.

Accordingly this petition stands disposed of.