Non-Constitution of GST Tribunal- HC allows Writ Petition

Veerapandi Common Effluents Treatment Plant Ltd Vs Assistant Commissioner of State Taxes (Madras High Court) Admittedly, the petitioner has not challenged the orders passed by the Appellate Authority which culminated in the issuance of the impugned attachment orders. The petitioner contends that due to non constitution of the Tribunal, till date, the petitioner has not filed any Statutory Appeal before the Appellate Authority as against the orders passed by the Appellate Authority. HC held that, in case of non constitution of GST Appellate Tribunal, the petitioner is always having the right to...