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ROCHEM INDIA PVT. LTD. & OTHERS vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA
Pet. Counsel
Bharat Raichandani
Rishabh Jain
Brijesh Pathak
Res. Counsel
Vijay Kantharia
Ram Ochani

Petitioner / Applicant

ROCHEM INDIA PVT. LTD. & OTHERS
Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Feb 8, 2023
Order No.

WRIT PETITION NO. 10883 OF 2019 WITH WRIT PETITION NO. 4778 OF 2022 WRIT PETITION NO. 969 OF 2023 WRIT PETITION NO. 266 OF 2022

Citation

2023(2) TAXREPLY 7004
Original Order
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ORDER

ORAL JUDGEMENT : (PER NITIN JAMDAR, J) Rule. Rule made returnable forthwith. Taken up for disposal. 2. The common position in these Petitions is that Petitioners have challenged the order passed in appeal by Appellate authority under Central Goods and Services Act, 2017. 3. The Central Goods and Services Act provides a mechanism for appeals. Chapter XVIII deals with Appeals and Review. The order passed under the Act is appealable to the appellate authority under Section 107 of the Act. Section 112 of the Act provides an appeal thereafter to Appellate Tribunal. The constitution of the Appellate Tribunal is provide under Section 109 as under:- “109. Constitution of Appellate Tribunal and Benches thereof,-(1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the order....

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