Assessee cannot be deprived of filing appeal due to non-constitution of Arbitral Tribunal

BPD Steel Syndicate Pvt. Ltd. Vs Union of India and Others (Orissa High Court) The Hon’ble Orissa High Court in the matter of M/s. BPS Steel Syndicate (P.) Ltd. v. Union of India [Writ Petition (Civil) No. 6518 of 2023] held that M/s. BPS Steel Syndicate (P.) Ltd. (“the Petitioner”) cannot be deprived of its statutory remedy to appeal due to the non-constitution of the Arbitral Tribunal. An Order was passed by the Authority (“the Respondent”) under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) / Odisha Goods and Services Tax Act, 2017 (“the OGST Act”). The Pet...