Appeal — Since Appellate Tribunal under the U.P. GST Act, 2017 has not been constituted so far, consequently, the petitioner has no other alternative remedy except to approach in writ jurisdiction. While filing first appeal, the petitioner had deposited 10% of the disputed amount of tax as a pre-condition for filing the appeal. 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 petition is entertained. — Abhishek Sales Vs. State of U.P. And 2 Others [2020] 20 TAXLOK.COM 019 (Allahabad)