J U D G M E N T

[WP(C) Nos.41705/2023, 41596/2023, 41693/2023] The petitioner in these writ petitions has suffered assessments under the provisions of the Central Goods and Services Tax Act (hereinafter referred to as “Act”), 2017, and has filed appeals before the first Appellate Authority. Insofar as the first appellate order is adverse to the petitioner, the petitioner has a remedy of further appeal to the Appellate Tribunal under Section 112 of the Act. However, the petitioner’s grievance is that the Tribunal under the Act has not been constituted yet. In such circumstances, the petitioner has approached this Court to challenge the first appellate order.

2. Taking note of the aforesaid submission, this Court, while admitting the writ petition, had directed that the coercive proceedings be kept in abeyance, subject to the petitioner depositing the amount as prescribed under the provisions of Section 112 of the Act.

3. I have heard Sri.Akhil Shaji, representing Sri.Jaikrishna R., the learned counsel for the petitioner, and Sri.N.B.Sunil Nath, the learned Government Pleader.

4. This Court notices that the Tribunal has been constituted and that appeals can be filed online on or be