Filing of Appeal with GST Tribunal if not constituted- HC Direction

George Clinical India Pvt. Ltd. Vs Union of India (Karnataka High Court) In the instant case, the petitioner filed a writ petition seeking to quash show cause notice issued by the respondents. High Court states that, insofar as Annexure-‘AG’ dated 06.03.2020 is concerned, the petitioner to file appeal as provided under Section 112 of the CGST Act. The clarification circular produced along with memo dated 10.09.2020 provides for filing of appeal within three months from the date of constitution of the Tribunal or the date on which the President enters office. As on this date, the Tribunal h...