Non-constitution of GST Appellate Tribunal deprives petitioner’s statutory right to appeal – HC grants stay

Life Insurance Corporation of India Vs Union of India (Patna High Court) Patna High Court held that non-constitution of Appellate tribunal deprives petitioner’s statutory right to appeal u/s. 112(8) and 1129(9) of Bihar Goods and Services Tax Act (BGST). Facts- The instant writ petition has been filed under Article 226 of the Constitution of India seeking various reliefs. The petitioner was desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (Tribunal) u/s. 112 of the Bihar Goods and Services Tax Act ( B.G.S.T. Act). However, due to the no...