Bombay High Court in the case of Rochem India Pvt. Ltd. v. UOI, [TS-60-HC(BOM)-2023-GST], has held that order of Appellate Authority shall not enforced till the period of filing of appeal before Appellate Authority is lapsed.
The Central Board of Indirect Taxes and Customs (‘CBIC’) has given an affidavit in the Court that no hardship will be faced by the taxpayers due to non-constitution of GST Tribunals.
Source Gaba & Co
