GST appeal should not be dismissed for delay if No Appellate Authority constituted

R.S. Steel Traders Vs State of Haryana (Punjab & Haryana High Court) The present writ has been filed impugning order dated 25.10.2017 passed by the Excise and Taxation Officer of State Tax, Hansicum-Proper Officer, under Section 129(1)(a) of Haryana Goods and Services Tax/Central Goods and Services Tax of the Act, 2017. The writ petition was filed on 27.11.2017 with a grievance that under the Act no Appellate Authority has been constituted. On 29.11.2017, learned State counsel was asked to apprise the status of constitution of the Appellate Authority under the Act. On 07.02.2018, this Cour...