The Allahabad high court held that the GST dept to provide the suggestion to the union government for building the appellate tribunal in Allahabad and for 4 states benches Ghaziabad, Lucknow, Varanasi, and Agra in Uttar Pradesh.
The two judges S P Kesarwani and Justice Y K Srivastava said to the central and to the state governments that the state bench along with the area benches of the appellate tribunal in UP will be built to the functional way from 1 April.
With respect to the legislative mandate of section 109(6) of the CGST Act, the court has said that “GST Council 
Get to know the details about GST council and how it works for GST implementation in India? We also describe its constitution, functions, quorum and decision-making Read more shall forward its recommendation of agenda Item No.6 of the 39th meeting held on March 14, 2020, to the Central Government/respondent No.1 within two weeks from today”.
The court said to the union to give the message in the following weeks the state bench in Allahabad of GST appellate tribunal as well as 4 benches in the state Ghaziabad, Lucknow, Varanasi, and Agra.
The appellate tribunal is missing which is a grave prejudice concerned with the rights of said persons for statutory appeal.
Upon the writ appeals, the important judgment has arrived for the constitution of an appellate GST tribunal in Allahabad and it was finished through the court through the mentioned above steps.
