2018 (7) TMI 1329

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....oner and Sri B.K. Pandey, learned Standing Counsel representing all the respondents. Learned Standing Counsel has rightly pointed out that the constitution of the appellate Tribunal is to be done by the GST council. For that purposes the necessary instructions are required from the Union. In view of the said submission, learned counsel for the petitioner is directed to incorporate Union of India....

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....charged @ 18% to the tune of Rs. 1,08,423.36/-. After the issuance of the tax invoice the goods are handed over to the transporter namely Hindustan Transport Company for transportation from Mandi Gobindgarh Sahib, Punjab to Jhansi, U.P. On 17.05.2018 at 11.50 pm the goods are intercepted by the respondent no. 4 and a detention memo has been issued in which it has been mentioned that the goods tho....

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....of the learned counsel for the petitioner is that though Section 109,110,111 and 112 of the Act provides the Constitution of appellate Tribunal and procedure before the appellate Tribunal etc. but till date no appellate Tribunal is constituted by the respondent State. Learned Standing Counsel has contended that it is only the union to constitute the appellate Tribunal and not alone the State of U....