Action against appellate authority order kept on hold till GSTAT is constituted

Vardhman Ispat Udyog Vs State of Himachal Pradesh and Ors. (Himachal Pradesh High Court) Himachal Pradesh High Court allowed the writ petition and directed department not to act in furtherance of order passed by appellate authority till the time appellate tribunal in term of Section 109 of the Himachal Pradesh Goods and Services Tax Act, 2017 is constituted. Facts- The respondent No.1 issued a show cause notice titled “intimation of tax as being payable under Section 73 (5)/74(5)” thereby intimating the petitioner with regard to its liability to pay the tax. After receipt of the show cause...