2019 (12) TMI 926

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellate Authority under the U.P. Goods & Service Tax Act, 2017. Under the statute, a Second Appeal lies before the Appellate Tribunal. However, the same has not been constituted so far, therefore the petitioner has approached this Court by way of the instant petition. Learned counsel for the petitioner points out that while filing First Appeal, the petitioner had deposited 10% of the disputed tax....