https://www.taxtmi.com/caselaws?id=413789 The court upheld the rejection of a refund application by the Additional Commissioner Grade-2 (Appeal)- First Commercial Tax Noida, based on an order by the First Authority. The petitioner challenged the lack of a constituted Tribunal under the U.P.G.S.T. Act. The judgment directs the GST Council to recommend the establishment of an Appellate Tribunal in Uttar Pradesh, emphasizing its importance as the final fact-finding authority. The respondents are given three weeks to file counter affidavits detailing compliance with setting up the Tribunal. Failure to comply may result in summoning of authorities. The case is scheduled for further proceedings in three weeks to monitor progress towards establishing the Tribunal. en-us Mon, 18 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413789 The court upheld the rejection of a refund application by the Additional Commissioner Grade-2 (Appeal)- First Commercial Tax Noida, based on an order by the First Authority. The petitioner challenged the lack of a constituted Tribunal under the U.P.G.S.T. Act. The judgment directs the GST Council to recommend the establishment of an Appellate Tribunal in Uttar Pradesh, emphasizing its importance as the final fact-finding authority. The respondents are given three weeks to file counter affidavits detailing compliance with setting up the Tribunal. Failure to comply may result in summoning of authorities. The case is scheduled for further proceedings in three weeks to monitor progress towards establishing the Tribunal. Case-Laws GST Mon, 18 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413789