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2019 (6) TMI 103 - HC - GSTConstitution of the GST Tribunal in UP - headquarter at Praygraj OR Lucknow - direction to the respondents to constitute/establish the GST Tribunal at Lucknow and further to issue necessary notifications in this regard - HELD THAT:- In sum and substance, it was admitted that initially the State Government had proposed to set up the State Bench at Lucknow with area Benches elsewhere including at Allahabad but after the order of the High Court dated 28.02.2019, a fresh proposal was sent for constitution of State Bench of the GST Tribunal at Praygraj (Allahabad) - We are required to judge the validity of the revised proposal dated 15.03.2019. Where is the Seat of the High Court of Judicature at Allahabad, is there one or more than one Seat? - HELD THAT:- There are two Seats of the High Court of Judicature at Allahabad, one at Lucknow and the other at Allahabad, none of which is permanent. 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. The basis for the revised proposal dated 15.03.2019 is a misreading and misconstruction of the observations made in the case of Madras Bar Association [2014 (9) TMI 821 - SUPREME COURT] and also misunderstanding as to the existence of two Seats of the High Court of Judicature at Allahabad, in view of the binding decision of the Supreme Court in the case of Nasiruddin [1975 (8) TMI 126 - SUPREME COURT], following the observations made in the earlier order of this Court dated 28.02.2019 passed in Writ Petition No. 655 (Tax) of 2018, therefore, the said revised proposal is not sustainable on facts and in Law. 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 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'. Petition allowed.
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