2026 (9) TMI 402

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....ON'BLE DINESH PATHAK, J. 1. Heard Sri Aman Ji Agarwal, learned counsel, holding brief of Ms. Pooja Talwar, learned counsel for the petitioner; Sri Shashi Kant Mishra, learned Standing Counsel representing respondents No. 1 & 2, and perused the record. 2. The instant writ petition has arisen from the proceedings under Section 129(3) of the U.P. Goods & Service Tax Act, 2017 (in brevity &#....

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....has not properly been adverted to by the appellate authority while deciding the appeal. It is next submitted that although the appeal is provided under Section 112(1) of the GST Act to be preferred before the appellate tribunal, however, owing to non-functional of appellate tribunal, the petitioner has approached this Court in writ jurisdiction under Article 226 of the Constitution of India. It is....

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....on 129 (3) of the GST Act and the order dated 30.11.2023 passed by the Additional Commissioner Grade-2 (Appeal)-II, Commercial Tax, Bareilly (respondent no.2) shall remain stayed provided that the petitioner deposits 30% of the penalty/demand within three weeks from today. It is made clear that the amount already deposited by the petitioner before the first appellate tribunal shall be adjusted in ....

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....ate Tribunal. 6. Learned Counsel for the petitioner does not dispute the submissions advanced by the learned Standing Counsel. 7. In this conspectus, as above, no useful purpose would be served by keeping the instant writ petition pending before this Court. Accordingly, without expressing any opinion on the merits of this Court, this Court deems it appropriate to finally dispose of the insta....