Section 112 of the CGST Act, 2017 – Appeal before Tribunal -- The Petitioner challenged the order dated 23 December 2021, whereby the Appeal challenging the Order-in-Original dated 4 December 2019, rejecting the claim of the Petitioner for refund was dismissed. The court observed that the impugned order states that as against the impugned order the Petitioner has remedy of approaching the Tribunal under Section 112 of the Act of 2017. It is an admitted position that the Tribunal is not constituted as of today. The Counsel for the Petitioner stated that this issue has been squarely dealt with by the Division Bench of Telangana High Court in the case of M/s. Appario Retail Private Limited v/s. The Union of India. The Counsel for the Respondent submitted that there is no Tribunal, nor it can be committed when it will be set up in near future, the position that the Petitioner is remedy-less, is appropriate.

Held that:- The Hon’ble Court directed the CBIC to file an affidavit in this Petition as to whether the stand taken by the Advocate for the Respondents the position that the Petitioner is remedy-less till the tribunal is made functional, is appropriate, is on the instructions of the Respondent and as to whether the judgment and order passed by the Telangana High Court in the case of M/s. Appario Retail Pvt. Ltd.  is challenged. Stand over 23 January 2023.