2019 (1) TMI 946 - HC - GST

Validity of order - Section 107(4) of the U.P. GST Act - submission of the petitioner is 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 - Held that - This fact has not been denied by the learned Standing Counsel - petition is entertained - List on 13.02.2019.

Summary

The High Court of Allahabad heard 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 as the Appellate Tribunal was not constituted, they had no remedy except to approach the Court under Article 226. The Court entertained the writ petition and directed the respondents to file a counter affidavit within a month. The case was listed for further hearing on 13.02.2019.