RANCHI, India, April 7 -- Jharkhand High Court issued the following order on March 9:
1. Heard the learned counsel for the parties.
2. The order, which is challenged in this petition, is appealable. However, learned counsel for the petitioner submits that since the GST Appellate Tribunal was not functional in Jharkhand, this petition was instituted. There are averments to this effect in paragraph-29 of the petition.
3. For the present, the GST Appellate Tribunal is accepting filing of appeals. This is in contemplation of it being functional shortly.
4. Accordingly, we see no reason to entertain the present petition, as the petitioner has now an alternate and efficacious remedy. In similar circumstances, now some of the petitioners have withdrawn their petitions with liberty to pursue the remedy of appeal.
5. Accordingly, we dispose of this petition with liberty to the petitioner to avail of the alternate remedy of appeal before the Tribunal. If the petitioner institutes an appeal within four weeks from today, then, the period spent in prosecuting this petition may be excluded for determining the limitation period.
6. All contentions of all parties on merits are left explicitly open for the Tribunal to determine in the first instance.
7. This petition is disposed of, with liberty in the above terms. No costs.
8. All concerned should act on an authenticated copy of this order.
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