Home Case Index All Cases GST GST + HC GST - 2020 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 742 - HC - GSTMaintainability of appeal - detention of goods on account of wrong mentioning of the place in the E-Way bill - non-constitution of Tribunal - Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 - HELD THAT:- We fail to understand that why the Tribunal has not been constituted till date although the CGST Act was enacted in the year 2017 and the afore-quoted Removal of Difficulties Order was issued on 03.12.2019. Years have passed but the situation has not changed so far. Prima facie, there is failure on the part of the Government to discharge its statutory function by not constituting the Tribunal and thus denying remedy to dealers. Consequently, they are approaching directly to the High Court under Article 226 of the Constitution of India. Notice on behalf of newly impleaded respondent Nos.5 and 6 have been accepted today in court by Sri Krishna Agarwal, learned Central Government Standing Counsel on behalf of ASGI. We request learned ASGI to assist the court in this matter. Put up in the additional cause list on 18.01.2021 for further hearing, along with Writ Tax No.655 of 2018 and connected matters involving question regarding non-constitution of the Tribunal.
|