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At present, learned Standing Counsel states that in absence of the Tribunal having been constituted by the Union, the assessee as well as the revenue authorities are compelled to approach this Court by filing such writ petition against the order of the first appellate authority.

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Constitution of Appellate Tribunal — Constitution of Tribunal is necessary to ensure the remedy contemplated by the legislature to the assessee, as also to overcome the difficulty being faced by the court in dealing with such a situation, wherein the scope of the proceedings is confined to judicial review of the order passed by the first appeal authority. — The Commissioner, Goods And Service Tax Act, UP Vs. Aneja Cargo [2019] 14 TAXLOK.COM 069 (Allahabad)