Maintainability of petition — Since the Appellate Tribunal under the U.P. GST Act, 2017 was not constituted; writ petitions came to be entertained against the order of First Appellate Court under the said Act. However, time granted to the petitioner to deposit the court fee envisaged under Section 112(8)(a) and (b) of the U.P. GST Act, 2017. — Shikhar Constructions Thru Prop. Sanjay Kumar Singh Vs. State of U.P. Thru Prin. Secy. Commercial Tax And Ors. [2019] 19 TAXLOK.COM 063 (Allahabad)