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2019 (9) TMI 1242 - HC - GSTPre-Deposit - Appealable order before tribunal but tribunal yet to be constituted under GST - Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 - HELD THAT - the petitioner is ready to deposit the amount as per the provisions of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, which is a pre-condition for filing the appeal. He prays for fifteen days' time to comply the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Service Tax, 2017 and submit a receipt of the same - Prayer is allowed. List immediately after fifteen days.
Issues:
- Applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 - Functioning of the Appellate Tribunal in the State of U.P. Analysis: The judgment of the Allahabad High Court dealt with the issue of the applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner, through their counsel, argued that the impugned order was appellable under Section 112 before the Appellate Tribunal. However, it was highlighted that currently, no Appellate Tribunal was functioning in the State of U.P. This circumstance led to the filing of the present writ petition seeking relief. The counsel for the petitioner further stated that the petitioner was willing to comply with the provisions of Section 112 by depositing the required amount, which is a prerequisite for filing an appeal. The petitioner requested fifteen days to fulfill the terms and conditions specified under the Act and to provide a receipt as proof of compliance. The court, considering the submission, granted the prayer made by the petitioner. It was explicitly mentioned in the judgment that if the petitioner failed to meet the terms and conditions as outlined in Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, and did not submit a receipt within the stipulated period of fifteen days, the writ petition would stand dismissed without further reference to the Court. Therefore, the court directed the matter to be listed immediately after the expiration of the fifteen-day period, emphasizing the importance of timely compliance with the statutory requirements for pursuing the appeal process.
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