Section 107 of U.P. GST Act, 2017— Statutory remedy of appeal —Writ petitions have come to be filed against the orders passed by various first appeal authorities under the U.P. GST Act, 2017. The legislature has contemplated remedy of appeal against such orders before the Appellate Tribunal but in absence of the Tribunal being constituted, writ petitions have come to be instituted. The writ petitions would be remain entertained, in absence of the Tribunal. — Jai Baba Amarnath Industries vs. State Of U.P.[2019] 15 TAXLOK.COM 42 (ALL)