AGARTALA, India, Feb. 26 -- Tripura High Court issued the following order/judgement on Jan. 27:
1. Heard Mr. Bibhal Nandi Majumder, learned Senior Counsel for the petitioners and Mr. Bidyut Majumder, learned Deputy SGI for the Union of India and the GST Department.
2. In these two Writ Petitions, orders passed by the Appellate Authority under the CGST Act, 2017 have been challenged.
3. At the time when the Writ Petitions were entertained, the GST Appellate Tribunal under Section 109 of the Act, had not been constituted to which the impugned orders are appealable under Section 112 of the said Act.
4. It is now brought to our notice by counsel on both sides that the Department of Revenue, Ministry of Finance had issued a notification o...