2019 (8) TMI 1081

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....rder / Decisions)<br>Dated:- 21-8-2019<br>Writ Tax No. - 942 of 2018, 1049 of 2018, 940 of 2019, 13 of 2019, 87 of 2019, 370 of 2019, 1632 of 2018, 427 of 2019, 1635 of 2018 - -<br>GST<br>Saumitra Dayal Singh, J. For the Petitioner : Rahul Agarwal, Nishant Mishra, Pooja Talwar, Naveen Chandra Gupta, Praveen Kumar, Rishi Raj Kapoor, Shubham Agrawal, Murari Mohan Rai,Lokesh Mittal, Arun Kumar Tiw....

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....n 107 of the Act, the legislature has contemplated remedy of appeal against such orders before the Appellate Tribunal (to be constituted under Section 109 of the Act). While the Act was enforced w.e.f. 01.07.2017 and more than two years have passed since then, the Tribunal has yet not been constituted. 3. At the same time relying on an affidavit in Writ Tax No. 1538 of 2018, Sri B.K. Pandey, le....

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....e writ petitions have been entertained by this Court and continue to be entertained as there is no statement made by the Union as to the early constitution of the Tribunal. 5. The State of U.P. on its part pleads helplessness, as under the Act, the Union has to constitute the Tribunal and the role of the State is limited to making a proposal, which proposal is claimed to have already been made.....

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....3.6%) arose within the districts falling within the jurisdiction of the Lucknow Bench whereas the balance 2,254 (i.e. 96.4%) arose within the areas falling under the jurisdiction of this Court, at Allahabad. 7. According to learned counsel for the petitioners that factor alone should decide the seat of the Tribunal proposed to be established. It has been further submitted that in terms of amalg....