At present, no Appellate Tribunal is functioning in the State of U.P., therefore, the present writ petition has been filed.
Section 112 of the CGST Act, 2017 – Appeal before Tribunal --The petitioner submitted that though the impugned order is appellable under Section 112 of the Act the Appellate Tribunal but as at present, no Appellate Tribunal is functioning in the State of U.P. The petitioner submitted that he is ready to deposit the amount of tax, interest, fine fee and penalty, as required under the provisions of Section 112, which is a pre-condition for filing the appeal.
Held that:- The Hon’ble High Court allowed the prayer and directed if the petitioner fails to comply the terms and conditions as provided under Section 112 and submit a receipt of the same within the stipulated period, the present writ petition stands dismissed without reference of the Court. List on 10.11.2020.