- (1.) Heard Sri Rahul Agarwal, learned counsel for the petitioner in this petition as well as Sri Nishant Mishra, Ms. Deksha Rastogi, Ms. Pooja Talwar, Sri Murari Mohan Rai, Sri Krishna Agarwal, Sri Subham Agarwal and Sri Praveen Kumar, learned counsels for the petitioners in other connected writ petitions. Sri Krishna Ji Shukla and Sri Anant Kumar Tiwari, learned counsels for Union of India and Sri Bipin Kumar Pandey, learned Standing Counsel for State of U.P. are present.
(2.) In this bunch of writ petitions challenge has been made to the orders passed by the appellate authority under Section 107 of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as "the GST Act").
(3.) It is an admitted position that all the orders which have been passed under the GST Act by the appellate authority concerned are appealable under Section 112 of the GST Act before the Goods and Service Tax Tribunal (hereinafter referred to as "the GST Tribunal").;