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The submission of the petitioner is that there is a remedy of appeal under Section 112 before the Appellate Tribunal but because the Tribunal itself has not been constituted, he has no remedy except to approach this Court under Article 226.We therefore entertained this writ petition.

Shanti Prime Publication Pvt. Ltd.
Maintainability of petition — There is remedy of appeal under section 112 before the Appellate Tribunal but the Tribunal itself has not been constituted. Writ petition entertained. — Varun Beverages Limited Vs. State of U.P. And 2 Others [2019] 8 TAXLOK.COM 013 (Allahabad))
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