HC: Restrains Revenue from taking coercive steps until Tribunal is constituted/functional

Bombay HC restrains the Revenue from taking any coercive steps for recovery of dues from the Petitioner, until the time a Tribunal u/s 109 of the CGST Act, 2017 is constituted/functional; Notes that the Petitioner has been compelled to file a writ since the alternate remedy of appeal to the Tribunal u/s 112(1) of the CGST Act cannot be availed, so as to challenge the order passed by the Revenue; Noting that the parties have agreed on the said position that the Tribu...