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BIHARILAL CHHATERPAL THRU PROP. RAMESH KUMAR GUPTA vs. STATE OF U.P. THRU PRIN. SECY. TAX AND REGISTRATION AND ORS.
(Allahabad High Court)

Hon'ble Judges:

JASPREET SINGH
Pet. Counsel
Romit Seth
Pritish Kumar
Res. Counsel
C.s.c

Petitioner / Applicant

BIHARILAL CHHATERPAL THRU PROP. RAMESH KUMAR GUPTA
Respondent STATE OF U.P. THRU PRIN. SECY. TAX AND REGISTRATION AND ORS.
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 23, 2019
Order No.

Misc. Single No. - 29323 of 2019

Citation

2019(10) TAXREPLY 1911
Original Order
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ORDER

Heard the learned counsel for the petitioner. Notice on behalf of the opposite parties no.1 to 4 has been accepted by the office of the Chief Standing Counsel. The petitioner has approached this Court against the order dated 26.02.2018 passed by the Assistant Commissioner Mobile Squad 3, Commercial Tax, Lucknow against which an appeal was preferred before the Additional Commissioner Grade-II (Appeals)-4 Commercial Tax Lucknow in First Appeal No. 08/2018 and the same was dismissed by the order passed by the Additional Commissioner dated 30.03.2019. It has been submitted by the learned counsel for the petitioner that though the impugned order is appealable before the G.S.T. Tribunal in terms of Section 112 of the U.P. G.S.T. Act. However, in absence of the Constitution of the Tribunal, the petitioner is constrained to file this petition before this Court. Learned counsel for the petitioner has also relied upon a decision of the Co-ordinate Bench of this Court reported in&n....

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