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Constitution of GST Appellate Tribunal.

Appellate Tribunal — It is an admitted position that all the orders which have been passed under the GST Act by the appellate authority concerned are appealable under Section 112 of the GST Act before the GST Tribunal. However, due to non constitution of the GST Tribunal, number of writ petitions are being filed in the High Court thereby further burdening the Court. Thus, Court has no option but to issue direction for personal appearance of competent authority before the Court. Let the bunch of cases be listed on 16.01.2020. — Jai Baba Amarnath Industries Vs. State of U.P. And 3 Others [2020] 20 TAXLOK.COM 014 (Allahabad)