https://www.taxtmi.com/caselaws?id=364021 The Court emphasized the necessity of constituting the appellate Tribunal under the U.P. GST Act and directed the Principal Secretary to provide details on its non-establishment. An interim protection was granted to the petitioner, releasing seized goods and vehicle upon furnishing a bank guarantee. The Court highlighted the importance of the Tribunal's formation even a year after GST introduction, considering challenges faced by petitioners in seizure and penalty proceedings due to the absence of the Tribunal. The absence of the appellate Tribunal by the Union of India raised concerns, leading the Court to request an affidavit detailing reasons for non-establishment and actions taken. en-us Tue, 10 Jul 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364021 The Court emphasized the necessity of constituting the appellate Tribunal under the U.P. GST Act and directed the Principal Secretary to provide details on its non-establishment. An interim protection was granted to the petitioner, releasing seized goods and vehicle upon furnishing a bank guarantee. The Court highlighted the importance of the Tribunal's formation even a year after GST introduction, considering challenges faced by petitioners in seizure and penalty proceedings due to the absence of the Tribunal. The absence of the appellate Tribunal by the Union of India raised concerns, leading the Court to request an affidavit detailing reasons for non-establishment and actions taken. Case-Laws GST Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364021