The Commissioner (Cgst), Commissionerate Of Central Goods And Service Tax v. Cadila Healthcare Ltd.,

10-WP-621-23.DOC Santosh

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO.621/2023 THE COMMISSIONER(CGST), COMMISSIONERATE OF CENTRAL GOODS & SERVICE TAX ..... Petitioner.

Versus

CADILA HEALTHCARE LTD., ..... Respondents. Ms Asha Desai, Senior Standing Counsel for the Petitioner.

CORAM:

M. S. SONAK & BHARAT P. DESHPANDE, JJ.

DATED :

10th October 2023 P.C. :

1.

Ms Asha Desai, learned Senior Standing Counsel for the Commissionerate of CGST, fairily points out that this Petition was instituted when the Appellate Tribunal had not been constituted. She points out that the Appellate Tribunal has since been constituted/notified.

2.

Accordingly, we dispose of this Petition by granting liberty to the Petitioner to avail of the alternate remedy before the Appellate Tribunal.

3.

All contentions of all parties are left open, to be determined by the Tribunal.

4.

Tis Petition is disposed of without any order for costs. BHARAT P. DESHPANDE, J. M. S. SONAK, J. SANTOSH S MHAMAL Date: 2023.10.10 17:33:48 +05'30'

SANTOSH S MHAMAL 10/10/2023