Constitution of Bench — Against the orders referable to Section 107 of the Act, the legislature contemplated remedy of appeal before the Appellate Tribunal constituted under Section 109 of the Act. While the Act was enforced w.e.f. 01.07.2017 and more than two years have passed since then, the Tribunal has yet not been constituted. Remedy of appeals not available on account of non-constitution of the Tribunal and therefore, the writ petitions have been entertained and continue to be entertained. The remedy of appeal should be provided by the constituting the Tribunal. Decision taken in this respect, if any in meeting of the GST Council be provided by the next date of hearing. — Jai Baba Amarnath Industries Vs. State of U.P. and 3 Others [2019] 16 TAXLOK.COM 023 (Allahabad)