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<h1>High Court Grants Time for Compliance with GST Act Section 112, Emphasizes Statutory Pre-Conditions</h1> The Allahabad High Court addressed the issue of the applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 in the absence of a ... Jurisdiction - appealable order or not - petitioner submits that though the impugned order is appellable under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the Appellate Tribunal but as at present, no Appellate Tribunal is functioning in the State of U.P. - HELD THAT:- Learned counsel for the petitioner submits that the petitioner is ready to deposit the amount of tax, interest, fine fee and penalty, as per the impugned order and as required under the provisions of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, which is a pre-condition for filing the appeal. He prays for two days' time to comply the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Service Tax, 2017 and submit a receipt of the same List on 10.11.2020. Issues: Applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 in the absence of a functioning Appellate Tribunal in the State of U.P.In this judgment by the Allahabad High Court, the primary issue revolves around the applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 in the absence of a functioning Appellate Tribunal in the State of U.P. The petitioner, through counsel, argued that the impugned order is appellable under Section 112 but due to the non-functioning of the Appellate Tribunal, the writ petition was filed. The counsel for the petitioner expressed readiness to deposit the required amount of tax, interest, fine fee, and penalty as mandated by Section 112, seeking two days to fulfill these conditions and submit the necessary receipt.The court granted the petitioner's request for time to comply with the terms and conditions under Section 112. However, it was explicitly stated that failure to meet these requirements and submit the receipt within the stipulated period would result in the dismissal of the writ petition without further court reference. The case was scheduled for the next hearing on 10.11.2020. This judgment highlights the importance of adhering to statutory pre-conditions for filing appeals under the relevant tax legislation, even in exceptional circumstances such as the non-functioning of the Appellate Tribunal.
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