Maintainability of petition — The petitioner is aggrieved by the order issued under Section 64 of the U.P. GST Act, 2018 by submitting that he had filed his application for compounding well within time and had complied with the terms of compounding, by operation of law, the assessment of tax liability had to be made under the compounded method and not on the basis of regular assessment. The impugned order was set aside and the matter was remitted to the assessing authority to pass a fresh order of assessment in accordance with law. — Shailendra Eat Udyog Vs. State of U.P. And 3 Others [2019] 17 TAXLOK.COM 051 (Allahabad)