HC of Allahabad gave an important judgment dated 17th October, 2019 regarding appeals which are appealable to Appellate Tribunal in case of Shikhar constructions V. State of U.P. In this case, the applicant had submitted the order under section 112 before Appellate Tribunal, but at present no Appellate Tribunal was functioning in State of Uttar Pradesh.

Further, taxpayer requested for fifteen days' time to comply terms and conditions as provided under section 112.

It was observed that the taxpayer was ready to deposit the amount of tax, interest, fine fee and penalty, as per the impugned order and as required under the provisions of Section 112, which is a pre-condition for filing the appeal. Therefore, HC accepted the request for 15 days’ time to comply the same.