Where assessee filed writ petition challenging order passed under section 129(3), appellate forum had since been constituted, assessee was to be permitted to exhaust its statutory alternative remedy before appropriate forum.

Where assessee filed writ petition challenging order passed under section 129(3), appellate forum had since been constituted, assessee was to be permitted to exhaust its statutory alternative remedy before appropriate forum.

Goods & Services Tax

Appeal — Assessee filed writ petition challenging order passed under section 129(3) of Central Goods and Services Tax Act, 2017 — Primary ground of challenge was non-availability of the Appellate Forum — Held, It was found that Appellate Forum had since been constituted and was in operation — Hence, assessee was to be permitted to exhaust its statutory alternative remedy before appropriate forum — Appeal Dismissed.

An order dated April 9, 2018 passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Service Tax Act, 2017 is under challenge in the present writ petition.


The primary ground of challenge is non- availability of the Appellate Forum.


Learned Advocate appearing for the respondents submits that, the Appellate Forum has since been constituted and is in operation. The impugned order being appealable, it would be appropriate to permit the petitioner to exhaust its statutory alternative remedy before the appropriate forum.


WP No.8564(W) of 2018 is disposed of.

No order as to costs.


Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.


( Debangsu Basak, J. )

LEGAL REFERENCES
Section 129(3)
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