2021 (10) TMI 841

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....R HON'BLE JAYANT BANERJI,J. The order under challenge is the order dated 6.8.2021 passed by the Additional Commissioner Grade-2 (Appeal)- First Commercial Tax Noida, whereby, the order dated 22.7.2019 passed by the First Authority rejecting the application of the petitioner for refund was upheld. The contention of the learned counsel for the petitioner is that no Tribunal has been con....

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....s reported in 2021 National Tax News and Views (Vol. 75) 189, in which, para 32 reads as under: "32. It is pertinent to mention that dealers in the State of Uttar Pradesh falling under the CGST Act/ U.P. GST Act and aggrieved with the orders of first appellate authority under Section 107, have been left remediless inasmuch as Appellate Tribunal under the Act is not available in the State ....

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....eeks, specify by notification in terms of sub-Section (6) of Section 109 of the CGST Act the "State Bench" at Prayagraj (Allahabad), of the Goods and Services Tax Appellate Tribunal and four Area Benches at Ghaziabad, Lucknow, Varanasi and Agra, in the State of Uttar Pradesh for exercising the powers of the Appellate Tribunal. (iii) The respondent Nos.1, 2, 3 and 6 shall ensure that the S....

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...., whichever is earlier, no coercive action shall be taken against the petitioners herein pursuant to the impugned orders passed by the first authority or the first appellate authority. Liberty is also granted to the petitioners to avail such remedy as available to them under law in respect of other reliefs which have not been considered and decided by this judgment." In their counter affidavit,....