Appellate tribunal — Against failure of Union and State in constitution of GST Tribunal which is their solemn duty under the GST Act, 2017, the writ petition is filed. According to State, it does not have the sole competence to constitute the Tribunal and it depends largely on the action of the Union. Since the stand of Union is not clear, matter postponed for two week. — Kay Pan Fragrance Pvt. Ltd. Vs. State of U.P. And 4 Others [2019] 14 TAXLOK.COM 014 (Allahabad)