Assessee should not be left without remedy due to non-constitution of GST Tribunal

Southern Enterprises Vs Appellate Joint Commissioner ST (Telangana High Court)

The Hon’ble Telangana High Court in M/s. Southern Enterprises v. Appellate Joint Commissioner ST [W.P. No. 2471 of 2023 dated January 31, 2023] has set aside the order cancelling GST Registration of the assessee due to non-filing of GST Returns for the continuous period of 6 months, on the ground that the GST Tribunal has not been constituted and the assessee should not be left without remedy

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