An order dated April 9, 2018 passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Service Tax Act, 2017 is under challenge in the present writ petition.
The primary ground of challenge is non-availability of the Appellate Forum.
Learned Advocate appearing for the respondents submits that, the Appellate Forum has since been constituted and is in operation. The impugned order being appealable, it would be appropriate to permit the petitioner to exhaust its statutory alternative remedy before the appropriate forum.
WP No.8564(W) of 2018 is disposed of.
No order as to costs.
Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.