#Tribunal Constitution

A unilateral arbitrator appointment violating Section 12(5) renders award non-est, the Delhi HC held, requiring setting aside despite Section 34 challenge, meaning flawed appointments cannot be cured partially, affecting parties relying on awards.

Rajasthan High Court rules that taxpayers can file GST appeals within three months of the Tribunal's constitution under Section 112(8) of the RGST Act, despite delays caused by its non-functionality. This judgment provides relief to taxpayers facing statutory deadlines and sets a precedent for similar cases involving administrative inaction.