Ensure Functioning of GSTAT Benches in UP by 01.04.2021: HC

Torque Pharmaceuticals Pvt. Ltd. Vs Union of India And 5 Others (Allahabad High Court)

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 of Uttar Pradesh for preferring appeals under Section 112 of the CGST Act/ U.P. GST Act. The Appellate Tribunal being the last fact finding authority and

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