GST Appeal Remedy Restored as Tribunal Is Now Functional: Allahabad HC

M.M. Traders Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court disposed of the writ petition after observing that the circumstances which had justified entertaining the petition no longer existed following the constitution of the GST Appellate Tribunal under Section 112 of the GST Act. The writ petition had initially been entertained because the GST Appellate Tribunal had not been constituted, thereby depriving the petitioner of the statutory appellate remedy against orders passed under Sections 107 or 108 of the GST Act. The Court noted that the Central Government...