Constitutional Validity — Though the impugned order is appealable before the G.S.T. Tribunal in terms of Section 112 of the U.P. G.S.T. Act but in absence of the Constitution of the Tribunal, the petitioner constrained to approach High Court. Department is to file counter affidavit. — Biharilal Chhaterpal Thru Prop. Ramesh Kumar Gupta Vs. State of U.P. Thru Prin. Secy. Tax And Registration And Ors. [2019] 17 TAXLOK.COM 065 (Allahabad)