Non-Constitution of GST Appellate Tribunal: Patna HC grants relief to Petitioner

Cohesive Infrastructure Developers Pvt. Ltd. Vs Central Board of Indirect Taxes and Customs (Patna High Court) Introduction: In a recent judgment by the Patna High Court, Cohesive Infrastructure Developers Pvt. Ltd. sought relief under Article 226, highlighting the deprivation of statutory remedy due to the non-constitution of the Appellate Tribunal. The petitioner aimed to appeal against an order under Section 112 of the Bihar Goods and Services Tax Act (B.G.S.T. Act) but faced obstacles due to the absence of the Tribunal. Detailed Analysis: The crux of the matter was the petitioner’s d...