The instant petition has been filed challenging the order of the First Appellate Authority under the U.P. Goods & Service Tax Act, 2017. Under the statute, a Second Appeal lies before the Appellate Tribunal. However, the same has not been constituted so far, therefore the petitioner has approached this Court by way of the instant petition.

Learned counsel for the petitioner points out that while filing First Appeal, the petitioner had deposited 10% of the disputed tax liability as provided under sub-section (6) of Section 107 of the Act. He submitted that an appeal before the Tribunal would be competent only if 20% of the remaining amount of tax in dispute is deposited in addition to the amount deposited before the First Appellate Authority. He submitted that the petitioner is ready and willing to deposit 20% of the remaining amount of tax in dispute.

Accordingly, the petitioner is permitted to deposit 20% of the remaining amount of tax in dispute and as soon as the said amount is deposited, the recovery proceedings for the balance amount shall remain stayed as provided under sub-section (9) of Section 112 of the Act.

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

List in the third week of January, 2020.