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2021 (10) TMI 841 - HC - GSTRejection of application of the petitioner for refund - contention of petitioner is that no Tribunal has been constituted by the Central Government as envisaged under Section 109 of the U.P.G.S.T. Act, and therefore, this writ petition is being filed - HELD THAT:- In their counter affidavit, the respondents shall specifically state what action has been taken by them in compliance of the directions aforesaid. It needs no iteration that the Appellate Tribunal is the last fact finding authority and the aggrieved persons are deprived of their valuable statutory right due to non-availability of that forum. It is being made clear that if no satisfactory reply/compliance to the aforesaid directions is reflected in the counter affidavit, this Court may be constrained to summon the authorities concerned. List after three weeks.
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