2019 Taxo.online 686

MISC. BENCH No. – 28451 of 2019

M/s SHIKHAR CONSTRUCTIONS

STATE OF U.P. & ORS.

2019

GST

Central Goods and Service Tax, 2017

Section 112

Pankaj Kumar Jaiswal, Justice & Irshad Ali, Justice

In favour of assessee

High Court

Uttar Pradesh

Represented by:-

Petitioner :- Shiwa Kant Tiwari
Respondent:- C.S.C.

Order by:-

Heard Sri S.K. Tiwari, learned counsel for the petitioner and Sri H.P. Srivastava, learned Additional Chief Standing Counsel for respondents. Sri S.K. Tiwari, learned counsel for the petitioner submits that though the impugned order is appellable under Section 112 ofthe Uttar Pradesh Goods and Services Tax Act, 2017 before the Appellate Tribunal but as at present, no Appellate Tribunal is functioning in the State of U.P., therefore, the present writ petition has been filed. Learned counsel for the petitioner submits that the petitioner is ready to deposit the amount of tax, interest, fine fee and penalty, as per the impugned order and as required under the provisions of Section 112 of the Uttar Pradesh Goods and Services Tax Act, 2017, which is a pre-condition for filing the appeal. He prays for fifteen days’ time to comply the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Service Tax, 2017 and submit a receipt of the same. Prayer made is allowed. If the petitioner fails to comply the terms and conditions as provided under Section 112 of the Uttar Pradesh Goods and Service Tax, 2017 and submit a receipt of the same within the stipulated period, the present writ petition stands dismissed without reference of the Court.
List immediately after fifteen days.