2020 (7) TMI 310

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....earned Standing Counsel for the State and Sri Dinesh Varun for the respondent no. 5. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 26.9.2019 passed in Appeal No.17/2019 by the respondent no.3 under Section 129 (3) of the U.P. G.S.T. Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017. It is not disputed that the impug....

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....that in such a situation, the three months' period shall be considered to be the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office. It is urged that in such circumstances, the petitioner can wait and avail the remedy of filing appeal as and when the Tribunal is constituted. It is also pointe....