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Deposit of fee as a pre-condition for filing an appeal in absence of appellate tribunal under GST.

Appellate Tribunal — No Appellate Tribunal is functioning in the State of U.P. and, therefore, the writ petition has been filed against the Appealable order under section 112 of UPGST Act. The petitioner is ready to deposit the amount as per the provisions of Section 112 of UPGST Act, which is a pre-condition for filing the appeal. — Shikhar Constructions Thru Prop. Sanjay Kumar Singh Vs. State of U.P. Thru Prin. Secy. Commercial Tax and Ors. [2019] 16 TAXLOK.COM 050 (Allahabad)