Learned counsel for the petitioner submitted that since Appellate Tribunal under the U.P. Goods and Services Tax Act, 2017 has not been constituted so far, consequently, the petitioner has no other alternative remedy except to approach this Court in writ jurisdiction. He further points out that while filing first appeal, the petitioner had deposited 10% of the disputed amount of tax as a pre-condition for filing the appeal.

In respect of the remaining amount, he had furnished security.

He further states that the petitioner is ready and willing to deposit an additional 20% of the remaining amount of tax in dispute in compliance of the requirements under Section 112 (8) of the Act. The further submission is that since the provisions of the Act are not at all attracted to the transaction in question, therefore, the imposition of penalty and tax is wholly illegal.

Accordingly, the petition is entertained.

The Revenue is already represented, which may file counter affidavit within three weeks.

List for hearing in the second week of February, 2020.

The petitioner shall deposit 20% of the remaining amount of tax in dispute in accordance with Section 112 (8) of the Act within three weeks from today and in which event, the recovery proceedings for the balance amount shall remain stayed till disposal of the instant petition.