2019 (11) TMI 882 - HC - GST

,Maintainability of appeal - Appealable order u/s 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, however, no Appellate Tribunal is functioning in the State of U.P. - HELD THAT - Learned counsel for the petitioner submits that the petitioner is ready to deposit the amount of tax, interest, fine fee and penalty, as per the impugned order and as required under 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 - Prayer made is allowed. List immediately after fifteen days.

Summary

The Allahabad High Court allowed the petitioner 15 days to deposit tax, interest, fine, fee, and penalty as required under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 to file an appeal. Failure to comply within the given time will result in the dismissal of the writ petition. Case to be listed after 15 days.