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TMI Blog2020 (1) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... or Union of India and Sri Bipin Kumar Pandey, learned Standing Counsel for State of U.P. are present. In this bunch of writ petitions challenge has been made to the orders passed by the appellate authority under Section 107 of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as "the GST Act"). It is an admitted position that all the orders which have been passed under the GST Act by the appellate authority concerned are appealable under Section 112 of the GST Act before the Goods and Service Tax Tribunal (hereinafter referred to as "the GST Tribunal"). Learned counsels for the petitioners have submitted that due to non constitution of the GST Tribunal, the petitioners are being forced to take recourse of filing writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the action taken for constitution of benches of GST Tribunal for the State of Uttar Pradesh. The bunch of cases was again listed on 13.11.2019, on which date the Court took notice of various orders passed by this Court and recorded that no compliance has been made of the same. On the request made by Sri Shukla, learned counsel for the Union of India, again three weeks time was granted to file an affidavit of authorised/responsible officer of the Union of India, disclosing the steps taken by the GST Council in respect of constitution of benches of GST Tribunal in the State of Uttar Pradesh. Mention of the aforesaid orders is necessary to indicate the manner in which the authorities of Union of India are responding to the directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd half years, it is very surprising and anguishing to note that till date benches of GST Tribunal have not been constituted in the State of U.P. despite various observations/directions made by this Court by means of interim orders and final judgments passed by this Court at Allahabad and Lucknow. It is also surprising to note that despite repeated orders of this Court and communication sent by learned counsel for Union of India neither instructions have been provided nor any information regarding establishment of benches of GST Tribunal has been provided till date. It is informed that no response is being given to various communications sent to the authorities of the Union of India by their Standing Counsels. Learned counsels for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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