Allahabad HC Disposes GST Writ as GST Appellate Tribunal Has Been Constituted

M.M. Traders Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court disposed of the writ petition after noting that the GST Appellate Tribunal contemplated under Section 112 of the GST Act had since been constituted and made functional. The writ petition had originally been entertained because, at the relevant time, the GST Appellate Tribunal had not been constituted, leaving the petitioner without an appellate forum against orders passed under Sections 107 or 108 of the GST Act. The Court observed that the Central Government had constituted the GST Appellate Tribunal th...