https://www.taxtmi.com/caselaws?id=390171 Where the U.P. GST appellate tribunal had not yet been constituted, writ petitions against first appellate orders were being entertained; however, statutory pre-deposit remained mandatory before appellate access could be invoked. In the absence of the deposits required under Section 112(8)(a) and (b), the High Court held that the writ petition was not entertainable at that stage. Time was granted to the petitioner to make the required deposit, reflecting that compliance with the pre-deposit condition is a prerequisite to pursuing the challenge. en-us Wed, 18 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390171 Where the U.P. GST appellate tribunal had not yet been constituted, writ petitions against first appellate orders were being entertained; however, statutory pre-deposit remained mandatory before appellate access could be invoked. In the absence of the deposits required under Section 112(8)(a) and (b), the High Court held that the writ petition was not entertainable at that stage. Time was granted to the petitioner to make the required deposit, reflecting that compliance with the pre-deposit condition is a prerequisite to pursuing the challenge. Case-Laws GST Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390171