Non-Constitution of GST Tribunal: Allahabad HC Refers matter to Larger Bench

Apex Leather Vs State of U.P. (Allahabad High Court)

In view of alarming situation created due to non-establishing of State Bench and Area Benches of GST Tribunal in the State of Uttar Pradesh, rendering the entire class of dealers remediless under the Act, 2017 from availing statutory remedy of appeal under Section 112 of the Act, 2017, we are of the view that under the facts and circumstances and prevailing situation, the matter with regard to the following questions are referred to Larger Bench:-

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