2021 (7) TMI 351

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....er while assailing the issue submits that remedy of an appeal under Section 109 of U.P. Goods and Services Tax Act, 2017 is available before the State Benches or Area Benches but in view of the fact that none of the Benches of Appellate Tribunal has been constituted by the GST Council, therefore, the petitioner has no remedy left except to approach this Court under Article 226 of the Constitution ....