Awadh Bar Association boycotts ‘Judicial work’ demanding to establish GST Tribunal State Bench at Lucknow, not Allahabad

GST Tribunal - Awadh Bar Association boycotts - Judicial work - State bench of GST - Taxscan

The Awadh Bar Association on Friday decided to boycott court proceedings expressing its opposition against the constitution of the GST Tribunal State bench at Allahabad.

The Bar Association has decided to file a Writ petition before the High Court, seeking a prayer of mandamus for “establishment of State bench at Lucknow”.

The  Bar Association has decided that the members would not be attending the court of Justice SP Kesarwani and Justice YK Srivastava, whenever they sit at the Lucknow bench.

The members would collectively abstain from “Judicial work”on February 12 in support of their demand to “establish the State bench of GST at Lucknow, not Allahabad.”

The controversy started when the State government recommended that the State Bench of GST Tribunal should be constituted at Lucknow. This recommendation was in pursuance of the request which was pressed by the GST Council at New Delhi.

Another proposal was pressed forward by the State government, which requested the Secretary of the GST Council New Delhi for creation of State Bench at Allahabad and 19 Area Benches at different places in the State of Uttar Pradesh. By this letter, the State Government has revised its earlier proposal dated February 21, 2019.

In  Oudh Bar (Association) High Court, Lucknow v. Union of India the division bench of Justice Alok Mathur and Justice DK Arora quashed the proposal sent by the Commissioner on March 15, 2019, and it was held that “the amended proposal dated 15.03.2019 sent by the Commissioner, Commercial Tax is quashed. Consequently the earlier proposal dated 21.02.2019, which was a reasoned and considered one, shall be acted upon and GST Benches shall be constituted accordingly,expeditiously, say within three months.”

The GST Council held its 39thmeeting where it was collectively observed that “For Agenda item 6, the Council approved the proposal for creating State Bench of Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh at Allahabad and 4 Area Benches at Ghaziabad, Lucknow, Varanasi and Agra.”

The most recent development is the order passed by the Allahabad bench, due to which the Awadh Bar Association has ‘boycotted Judicial work’ at the Lucknow Bench.

In the said order, the various directions have been issued.

Firstly, the GST Council 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.

Secondly, the Central Government is directed to specify, by notification in terms of sub-Section (6) of Section 109 of the CGST Act, the “State Bench” at Prayagraj (Allahabad) of the Goods and Services Tax Appellate Tribunal and four Area Benches at Ghaziabad, Lucknow, Varanasi, and Agra, in the State of Uttar Pradesh for exercising the powers of the Appellate Tribunal. This was to be done within four weeks,

Lastly, the respondents were directed to ensure that the State Bench and the Area Benches of the Appellate Tribunal (Goods and Service Tax Appellate Tribunal) in the State of Uttar Pradesh are made functional as far as possible from April 1, 2021.

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