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2020 (1) TMI 513 - ALLAHABAD HIGH COURTAppeal against the order of first appellate authority - non constitution of GST Tribunal - validity of orders passed by the appellate authority under Section 107 of the U.P. Goods and Service Tax Act, 2017 - HELD THAT:- It is an admitted position that all the orders which have been passed under the GST Act by the appellate authority concerned are appealable under Section 112 of the GST Act before the Goods and Service Tax Tribunal - It is needless to say that GST Tribunal has been provided for under Section 109 of the GST Act, giving forum to the aggrieved persons to seek redressal of their grievance before the GST Tribunal against the orders passed by the first appellate authority. The GST Act came into force on 01.07.2017 and even after expiry of more than two and half years, it is very surprising and anguishing to note that till date benches of GST Tribunal have not been constituted in the State of U.P. despite various observations/directions made by this Court by means of interim orders and final judgments passed by this Court at Allahabad and Lucknow. Due to non constitution of the GST Tribunal, number of writ petitions are being filed in the High Court thereby further burdening the Court. This Court has no option but to issue direction for personal appearance of competent authority before the Court. Therefore, officer of the Government of India not below the rank of Additional Secretary, Ministry of Finance, Government of India, New Delhi shall appear before this Court on 16.01.2020 for assistance, on which date the Officer is required to inform the Court as by which date the GST Tribunal would be constituted in the State of U.P. Let the bunch of cases be listed on 16.01.2020.
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