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M/S JAITRON COMMUNICATION PVT. LTD. vs. STATE OF U.P. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

ASHWANI KUMAR MISHRA

Pet. Counsel

Nishant Mishra

Res. Counsel

C.s.c

Petitioner / Applicant	M/S JAITRON COMMUNICATION PVT. LTD.
Respondent	STATE OF U.P. AND 2 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Sep 24, 2020
Order No.	Writ Tax No. - 231 of 2020
Citation	2020(9) TAXREPLY 3378
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Section 129

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ORDER
This petition has been filed under Article 226 of the Constitution of India directly against the order passed by the Proper Authority and first appellate authority, while exercising jurisdiction under Section 129 of the Central Goods and Services Tax Act, 2017, since the G.S.T. Tribunal has not been constituted so far by the Central Government for the State of Uttar Pradesh. It is urged that statutory right of the petitioner to approach the Tribunal cannot be taken away once the Act itself has been enforced. Attention of the Court has been invited to Section 112(3) and 113(1) of the Act which defines the jurisdiction of the C.G.S.T. Tribunal. Section 112(3) and Section 113(1) of the Act is reproduced hereinafter:- ''112(3) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Ac....