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Pre-condition for filing the appeal.

Appeal — Though the impugned order is appealable under Section 112 of the UPGST Act, 2017 before the Appellate Tribunal but no Appellate Tribunal is functioning in the State of U.P., therefore, writ petition is filed. The petitioner prayed to deposit the amount of tax, interest, fine fee and penalty, as per the impugned order and as required under the provisions of Section 112 of UPGST Act, which is a pre-condition for filing the appeal. Permission granted. — Shikhar Constructions Thru. Prop. Sanjay Kumar Singh Vs. State of U.P. Thru. Prin. Secy. Commercial Tax Lucknow & Ors. [2019] 17 TAXLOK.COM 102 (Allahabad)