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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Petition Against Appellate Court Orders under U.P. GST Act</h1> The High Court of Allahabad held that writ petitions can be filed against orders of the First Appellate Court under the U.P. Goods and Services Tax Act, ... Entertainability of writ petitions under fiscal statutes - requirement of deposits under Section 112(8)(a) and (b) of the U.P. Goods and Services Tax Act, 2017 - absence of Appellate Tribunal and its effect on forum for challengeRequirement of deposits under Section 112(8)(a) and (b) of the U.P. Goods and Services Tax Act, 2017 - entertainability of writ petitions under fiscal statutes - Writ petition could not be entertained in the absence of the deposits mandated by Section 112(8)(a) and (b) of the U.P. Goods and Services Tax Act, 2017. - HELD THAT: - The Court observed that, in view of the Appellate Tribunal under the U.P. Goods and Services Tax Act, 2017 not having been constituted, writ petitions are being entertained against orders of the First Appellate Court only subject to compliance with the deposit conditions prescribed by Section 112(8)(a) and (b). In the present petition the required deposits had not been made; accordingly the petition could not be entertained at this stage. The petitioner was permitted time to make the deposits and the matter was adjourned for that purpose.Petition not entertained for want of the deposits mandated by Section 112(8)(a) and (b); liberty granted to deposit the amount and matter listed for compliance.Final Conclusion: The writ petition is not being entertained because the petitioner has not made the deposits required by Section 112(8)(a) and (b) of the U.P. Goods and Services Tax Act, 2017; the petitioner was granted time to make the deposit and the matter was listed for that purpose. 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.
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