https://www.taxtmi.com/caselaws?id=400394 The Allahabad High Court addressed the issue of the applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 in the absence of a functioning Appellate Tribunal in the State of U.P. The petitioner sought time to comply with the requirements of Section 112, including depositing the necessary amounts. The court granted the petitioner's request for time, emphasizing that failure to meet these conditions would lead to the dismissal of the writ petition. The case was adjourned for the next hearing on 10.11.2020, underscoring the importance of fulfilling statutory pre-conditions for appeals even in challenging circumstances. en-us Tue, 03 Nov 2020 00:00:00 +0530 Fri, 21 Mar 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400394 The Allahabad High Court addressed the issue of the applicability of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 in the absence of a functioning Appellate Tribunal in the State of U.P. The petitioner sought time to comply with the requirements of Section 112, including depositing the necessary amounts. The court granted the petitioner's request for time, emphasizing that failure to meet these conditions would lead to the dismissal of the writ petition. The case was adjourned for the next hearing on 10.11.2020, underscoring the importance of fulfilling statutory pre-conditions for appeals even in challenging circumstances. Case-Laws GST Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400394