2019 (1) TMI 809 - HC - GST

Maintainability of petition - alternative remedy of appeal - Held that - There is a remedy of appeal under Section 112 before the Appellate Tribunal but because the Tribunal itself has not been constituted, he has no remedy except to approach this Court under Article 226 - petition is entertained - List on 13.02.2019.

Summary

The Allahabad High Court entertained a writ petition seeking to quash an order passed by the Appellate Authority under Section 107(4) of the U.P. GST Act. The petitioner argued that there was no remedy of appeal before the Appellate Tribunal as it had not been constituted. The Court allowed the writ petition and directed the respondents to file a counter affidavit within a month. Listed for further hearing on 13.02.2019.