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    <title>2019 (8) TMI 1087 - ALLAHABAD HIGH COURT</title>
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    <description>The court addressed the maintainability of a writ petition due to the non-constitution of the Tribunal by the Union of India. The Union of India was impleaded as respondent no.2 to expedite the Tribunal&#039;s establishment. The delay in constituting the Tribunal affects the assessee&#039;s appeal rights, emphasizing the need for its prompt formation. An affidavit was requested from the Additional Solicitor General regarding the delay. The case will be connected with another related matter, and the Standing Counsel was directed to provide data on first appeals decided in the State of U.P. since the GST regime&#039;s enforcement.</description>
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