GST Appellate Tribunal to be set up in Lucknow: Allahabad High Court [Read Order]

Pre-GST Cases - Allahabad High Court- GST -taxscan

In a petition filed by the Oudh Bar Association, Lucknow Bench of the Allahabad High Court has directed the Government to form the new GST Appellate Tribunal bench in Lucknow.

Justices Devendra Kumar Arora and Alok Mathur on Friday quashed the modified order of the Uttar Pradesh government, to set up the GST Tribunal in Prayagraj. Now, the GST Tribunal would be set up in Lucknow, along with 20 area benches in 16 cities, as per the earlier decision of the government. The decision was pronounced after reserving the order on May 8.

The bench pointed out that “from the perusal of the letter of the Commissioner, Commercial Tax, Lucknow, it is clear that there is no other material which could have created an occasion to re-consider/review its earlier proposal dated 21.02.2019 for constitution of the Bench of the Tribunal at Lucknow, and area Benches at other places including Allahabad except the order passed by the Division Bench of this court at Allahabad on 28.02.2019.”

“In the present case, the legislation, namely, GST Act, 2017 has been enacted and has come into force with effect from 01.07.2017. Under the said enactment, various authorities have to be set up, namely, GST Council, and the GST Council was authorised to make recommendations to the Government for constitution of the regional Benches and State Benches,” the bench said.

“In view of the above discussion, 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,” it added.

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