TMI Blog2022 (1) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in infrastructural contracts in the State of Uttar Pradesh. The petitioner has submitted his GST Returns for the Financial year 2017-18 and declared a turn over of ₹ 1.29 crores in GST R-1 ₹ 19.07 Crores in GST R-9 and 9-C for the financial year 2017-18. Before filing its annual return, certain discrepancy and difference was caused due to re-conciliation and timing of the realiza ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment belonging to the financial year 2017-18. It is further 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. It has also been pointed out 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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