Absence of a constituted Tribunal under GST law limits judicial remedies, thus allowing appeals following a prescribed deposit.

JUDGMENT

These writ petitions have been filed pointing out that the appeals filed under the provisions of Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘Act’) were rejected and though there is a remedy of further appeal to the Tribunal under Section 112 of the Act, the Tribunal has not been constituted, on account of which the petitioners have no other remedy.

2. Taking note of this contention, while admitting the writ petitions, the petitioners were directed to deposit 20% of the assessed tax including 10% remitted during the first appellate stage and stayed the recovery of the balance amount.

3. It is pointed out by the respondent that the Tribunal is constituted.

In view of the afore submission, these writ petitions would stand disposed of as under;

i. The petitioners are permitted to file appeals against the first appellate orders as expeditiously as possible at any rate within a period of two months from the date of receipt of a copy of the judgment ii. If payment/deposit with reference to the provisions of Section 112 of the Act have been already effected, the coercive proceedings to be kept in abeyance till the final disposal of the appeals by the appellate authority.