JUDGMENT

1. Heard Sri Navin Sinha, learned Senior Advocate assisted by Ms. Kalpana Sinha, Sri Nishant Misra, Sri Vishwjit, Sri Harish Chandra Dubey, Sri Suyash Agarwal, Sri Atul Gupta, learned counsel and other learned counsel for the petitioners, Sri Shashi Prakash, learned Additional Solicitor General of India assisted by Sri Krishna Agarwal, Sri K.J. Shukla, Sri R.C. Tiwari, Sri Anant Kumar Tiwari, learned counsel and other learned counsel for the Indirect Taxes/Central Government and Sri Manish Goel, learned Additional Advocate General assisted by Sri C.B. Tripathi, learned Special Counsel appearing for the State-respondents.

2. With the consent of learned counsels for the parties, Writ Tax No.655 of 2018 has been treated as the leading writ petition and only the relief relating to the constitution of the Goods and Services Tax Appellate Tribunal (hereinafter referred to as ‘the Tribunal’) under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’)/ U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the U.P. GST Act’), is being decided and all other questions are left open.

3. Reliefs sought in Writ Tax No.655 of 2018, are repro