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2020 (11) TMI 149 - HC - GSTJurisdiction - appealable order or not - petitioner submits that though the impugned order is appellable under Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the Appellate Tribunal but as at present, no Appellate Tribunal is functioning in the State of U.P. - HELD THAT:- Learned counsel for the petitioner submits that the petitioner is ready to deposit the amount of tax, interest, fine fee and penalty, as per the impugned order and as required under the provisions of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, which is a pre-condition for filing the appeal. He prays for two days' time to comply the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Service Tax, 2017 and submit a receipt of the same List on 10.11.2020.
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