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2019 (7) TMI 1071 - HC - GSTConstitution of GST tribunal - jurisdiction to decide the location of bench - Section 109 (6) of Central Goods & Services Tax Act, 2017 - non-consideration of various provisions - principles of natural justice - HELD THAT:- From a bare reading of the provision of the Act itself it is clear that it is not in the domain of the State Government to make a recommendation for deciding the place of the State Bench of the Tribunal. The role of the State is confined to determine the place of area benches. Insofar as the determination of location of the State Bench is concerned, it remains in the domain of the Central Government for which the matter is under consideration before the Central Government. This provisions have not been considered at all, hence, prima facie the judgement appears to be bereft with non-consideration of the facts. The Central Government shall proceed in accordance with Section 109 (6) of C.G.S.T. Act, 2017. List this matter on 19.08.2019.
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