This Petition under Article 226 of the Constitution of India, challenges the order dated 25th March, 2019 passed by the Additional Commissioner (Appeals) under the Central Goods & Service Tax Act, 2017 (CGST Act). The Petitioner has been compelled to file this Petition, as it is unable to exercise the alternate remedy of an appeal under the CGST Act to challenge the impugned order dated 25th March, 2019 before the Goods & Service Tax Appellate Tribunal (the Tribunal). This for the reason that, the Tribunal has not yet been constituted and/or is not functional.
2 We note that the preamble to the impugned order dated 25th March, 2019 itself provides that an appeal against it would lie under Section 112(1) of the CGST Act, 2017 to the Tribunal, constituted under Section 109 of the CGST Act, 2017. It is an agreed position between the parties that no Tribunal under Section 109 of the CGST Act is constituted/ functioning. Thus, the Petitioner is remediless. The Petitioner’s fear is that the Revenue may adopt coercive proceedings to recover its dues under the impugned order dated 25th March, 2019. Thus, this Petition.
3 In the above facts, we adjourn this Petition by a period of three months. This in the hope that in the meantime, the Tribunal under Section 109 of the CGST Act, 2017 would be constituted/ be functional to enable the person aggrieved by orders passed by the Appellate Authorities under the CGST Act to file appeals. In the meantime, Respondents are restrained from adopting any coercive steps consequent to the impugned order dated 25th March, 2019.
4 Petition is adjourned to 16th January, 2020.