ASHOK KUMAR,J. - (1.) Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel representing all the respondents.
(2.) Learned Standing Counsel has rightly pointed out that the constitution of the appellate Tribunal is to be done by the GST council. For that purposes the necessary instructions are required from the Union.
(3.) In view of the said submission, learned counsel for the petitioner is directed to incorporate Union of India as respondent no. 5 in the memo of appeal during the course of the day.;