“…the Appellate Tribunal is yet to be constituted”: Calcutta HC remits Ex-Parte GST Order back to Appellate Authority

Appellate Tribunal Yet to Be Constituted; Calcutta HC Remits Ex-Parte GST Order Back to Appellate Authority The Calcutta High Court has remitted an ex-parte GST order back to the appellate authority for fresh consideration, citing that the Appellate Tribunal is yet to be constituted in the region. The court noted the absence of a functional GST Appellate Tribunal, which is a crucial forum for taxpayers to appeal against adverse orders. This decision ensures that taxpayers are not deprived of their right to a proper appeal due to systemic delays in establishing the necessary judicial infrastructure.