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 2018 (70) GST page 295 Allahabad, Godrej & Boyce Manufacturing Co. Ltd. Vs. State of U.P.

Considering the aforesaid, the matter requires consideration.

Learned Standing Counsel shall file his counter-affidavit within a period of four weeks. The petitioner shall have two weeks thereafter to file rejoinder-affidavit.

List this matter accordingly.