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2022 (1) TMI 702 - ALLAHABAD HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - It is submitted that the petitioner has already deposited the tax and by not accepting the submissions and explanations, it amounts to double taxation which is not permissible - HELD THAT:- The petitioner has a remedy of filing an appeal before the GST Tribunal in terms of Section 112 of the U.P. GST Act, however, till date the Tribunal has yet not been constituted in the State of Uttar Pradesh and in this view of the matter, the petitioner is constrained to file the present writ petition before this Court. The matter requires consideration - the instant petition is admitted. List this matter on 28.02.2022.
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