Jurisdiction under GST — It was stated that in the meeting of the GST Council, the proposed location of various States and Area Benches of GSTAT has been finalised for 26 States and 5 Union Territories. Insofar as Uttar Pradesh is concerned, referring to copy of the agenda decision of that meeting being sub-clause (ii), it has been stated that the matter regarding constitution of benches in Uttar Pradesh was noted to be considered separately. Matter postponed for next date on the requests of respondents to obtain instructions and file proper affidavit, if necessary, to bring on record the further action taken for constitution of appropriate Benches of GSTAT for the State of Uttar Pradesh. — Jai Baba Amarnath Industries Vs. State of U.P. And 3 Others [2019] 17 TAXLOK.COM 108 (Allahabad)