1. Sri Shubham Agrawal, learned counsel appearing for the assessee has raised a preliminary objection as to the maintainability of the present writ petition.

2. At present, learned Standing Counsel states that in absence of the Tribunal having been constituted by the Union, the assessee as well as the revenue authorities are compelled to approach this Court by filing such writ petition against the order of the first appellate authority.

3. Learned Standing Counsel is permitted to implead Union of India as respondent no.2 in the present proceedings, during the course of the day.

4. Let a notice copy of this writ petition be served on learned A.S.G.I., within next 48 hours, who may file his response specifically on the issue why the Tribunal has yet not been constituted. Such affidavit, is necessary to ensure that the remedy contemplated by the legislature be made available to the assessee, as also to overcome the difficulty being faced by the court in dealing with such a situation, wherein the scope of the proceedings is confined to judicial review of the order passed by the first appeal authority, though the assessee would otherwise have a right to appeal on law as also on fact, once the Tribunal is constituted.

5. Connect with alongwith Writ Tax No.1319 of 2018 after one month.

6. Also, in the meanwhile, learned Standing Counsel may file an affidavit in the present proceedings and bring on record total number of first appeals decided by the first appellate authority inside the State of U.P. (district wise) since enforcement of GST regime.