2020 (9) TMI 1026

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.... petitioner submits that since Appellate Tribunal under the U.P. Goods and Services Tax Act, 2017 has not been constituted so far, consequently, the petitioner has no other alternative remedy except to approach this Court in writ jurisdiction. He further points out that while filing first appeal, the petitioner had deposited 10% of the disputed amount of tax as a pre-condition for filing the appea....