2019 (12) TMI 1054 - HC - GST

Maintainability of application - Appellate Tribunal under the U.P. Goods and Services Tax Act, 2017 has not been constituted as yet - HELD THAT - Writ petitions are being entertained against the order of First Appellate Court under the said Act, however, in this case the Court finds that the writ petition is not accompanied by the deposits envisaged under Section 112(8)(a) and (b) of the U.P. Goods and Services Tax Act, 2017, therefore, it can not be entertained as of now. List/ put up on 07.01.2020 as fresh to enable the petitioner to make deposit as aforesaid.

Summary

The High Court of Allahabad stated that writ petitions can be entertained against the order of the First Appellate Court under the U.P. Goods and Services Tax Act, 2017. However, in a specific case, the Court found that the writ petition did not include the required deposits under Section 112(8)(a) and (b) of the Act, so it could not be entertained at that time. The petitioner was given time to make the deposit and the case was listed for a future date.