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    <title>2019 (9) TMI 818 - ALLAHABAD HIGH COURT</title>
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    <description>The Court addressed the delay in constituting the Appellate Tribunal under the U.P. GST Act, 2017, leading to appeals being filed before the High Court due to the absence of the Tribunal. Jurisdictional concerns between Allahabad and Lucknow Benches were discussed, with proposals for regional and area Benches in Uttar Pradesh. The Court decided to maintain the petition and related matters, awaiting updates from the upcoming GST Council meeting, demonstrating a cautious approach to resolving the issues effectively.</description>
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