GST appeal procedure: pending appellate matters must be decided without waiting for tribunal constitution. Appeals against orders of adjudicating authorities under the Uttar Pradesh GST law lie before the prescribed appellate authority, namely the Additional Commissioner (Appeals), within the statutory period. Further appeal against the appellate authority's order lies to the Appellate Tribunal under section 112, and the non-constitution of the tribunal does not justify keeping appeals pending. The time limit for filing before the tribunal is to be counted from the date the State President enters office, and pending appeals should be disposed of expeditiously.