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TMI Blog2021 (10) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... idavit, the respondents shall specifically state what action has been taken by them in compliance of the directions aforesaid. It needs no iteration that the Appellate Tribunal is the last fact finding authority and the aggrieved persons are deprived of their valuable statutory right due to non-availability of that forum. It is being made clear that if no satisfactory reply/compliance to the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government as envisaged under Section 109 of the U.P.G.S.T. Act, and therefore, this writ petition is being filed. Shri Gaurav Mahajan, learned counsel appears for the respondent no. 2- Central Board of Indirect Taxes and Customs. Shri B.K. Pandey, learned counsel appears for the respondent nos. 4 and 5. Notice on behalf of the respondent nos. 1 and 3 has been accepted by the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Pradesh for preferring appeals under Section 112 of the CGST Act/ U.P. GST Act. The Appellate Tribunal being the last fact finding authority and its not availability in the State of Uttar Pradesh, is causing serious prejudice to the rights of aggrieved persons for statutory appeal which is continuing since the enactment of the CGST Act/ U.P. GST Act. Therefore, in peculiar facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Area Benches of the Appellate Tribunal (Goods and Service Tax Appellate Tribunal) in the State of Uttar Pradesh are made functional as far as possible from 01.04.2021. (iv) Since the challenge to the impugned orders relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, we leave it open for all the petitioners to challenge the impugned orders b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll specifically state what action has been taken by them in compliance of the directions aforesaid. It needs no iteration that the Appellate Tribunal is the last fact finding authority and the aggrieved persons are deprived of their valuable statutory right due to non-availability of that forum. It is being made clear that if no satisfactory reply/compliance to the aforesaid directions is reflecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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