2018 (5) TMI 1649 – PUNJAB AND HARYANA HIGH COURT – 2018 (16) G. S. T. L. 21 (P & H) – Constitution of appellate authority – Section 129(1)(a) of Haryana Goods and Services Tax/Central Goods and Services Tax of the Act, 2017 – Held that: – learned counsel for the State has produced the notification dated 19.04.2018 appointing the Appellate Authority under the Haryana Goods and Services Tax Act, 2017. The notification had been made effective from July 01, 2017. As the Appellate Authority has been constituted, the grievance to that extent has been rendered infructuous.
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Time Limitation – Held that: – as the petitioner could not file appeal earlier because of non-constitution of the Appellate Authority, which has now been appointed vide
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ned State counsel was asked to apprise the status of constitution of the Appellate Authority under the Act. On 07.02.2018, this Court had passed the following order:- The pendency of this writ petition will not prevent the petitioner from filing an appeal for the purpose of saving the bar of limitation, if any. Such appeal would be without prejudice to the rights and contentions in this writ petition. Today, learned counsel for the State has produced the notification dated 19.04.2018 appointing the Appellate Authority under the Haryana Goods and Services Tax Act, 2017 (for short – 'the Act'). The notification had been made effective from July 01, 2017. As the Appellate Authority has been constituted, the grievance to that extent has
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