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    <title>2022 (3) TMI 739 - ALLAHABAD HIGH COURT</title>
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    <description>Allahabad HC referred matter to Larger Bench concerning non-establishment of GST Tribunal State Bench and Area Benches in Uttar Pradesh, leaving dealers without statutory appeal remedy under Section 112 of CGST/UP GST Act 2017. Court noted alarming situation where entire class of dealers rendered remediless. Three questions referred including whether interim order conflicted with Division Bench judgment, whether immediate direction needed for tribunal establishment, and establishment of State Bench at Prayagraj with four Area Benches as per earlier Division Bench order.</description>
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