GST Appellate Tribunal Formation: Allahabad High Court seeks response from Govt [Read Order]

The Allahabad High Court, on Wednesday, asked the State Government about the steps taken by it for the formation of the GST Appellate Tribunal in the State.

Justice Bharati Sapru and Justice Piyush Agrawal was hearing a petition filed by M/s Torque Pharmaceuticals Private Limited, wherein the Court directed that some responsible officers from the state government, as well as GST Council, shall appear before the court on February 28 to apprise it about the move taken for establishing the GST Appellate Tribunal.

“In this matter learned counsel for the G.S.T. Council is unable to tell as to whether the Tribunal is constituted or not. Learned standing counsel appearing for the State is also unable to tell as to whether the State has moved in the matter or not,” the bench said.

While listing the matter to 28^th February for hearing, the bench directed the counsel for GST Council, Om Prakash Srivastava and state government counsel Nimai Das to communicate the order to the state government authorities concerned for compliance.

Under Section 109 of GST Act, the Central government on the recommendation of the state government will constitute an appellate tribunal, know as GST Appellate Tribunal, for hearing appeals against the orders passed by the appellate authority or revisional authority.

Counsel for the petitioner contended that despite clear-cut provision for setting up of the appellate tribunal, no GST Tribunal has been set up in the state so far. As a result, the assessees of GST are facing problems in the state.