2025 (4) TMI 1587 - HC - GST

Challenging an order of the Kerala Administrative Tribunal concerning the general transfer process in the State GST Department - HELD THAT - The Tribunal proceeded to dispose of the matter in the light of the earlier interim order as well as taking note of the Government Policy (Annexure-A1) for implementing online general transfer. No doubt the object behind Annexure-A1 is laudable but it s implementation may take time. The Tribunal or the Court cannot force the Government to implement such guidelines within a particular time frame. Petition disposed off.

Summary

The Kerala High Court, through Justice A. Muhamed Mustaque, addressed a petition challenging an order of the Kerala Administrative Tribunal concerning the general transfer process in the State GST Department. The Tribunal had issued an interim stay (13.06.2024) preventing any general transfers for 2024 unless conducted via an electronic database and online methods as per the guidelines in Annexure-A1. The Tribunal later allowed consideration of individual transfer requests but maintained the interim stay on general transfers.The Government Pleader explained that general transfers typically occur in March and that the Tribunal's order hindered this process. The State undertook to implement the online transfer system, including the prescribed guidelines and software, within six months.The Court acknowledged the laudable objective of Annexure-A1 but recognized that its implementation requires time and that neither the Tribunal nor the Court can compel a strict timeline. Accordingly, the Court set aside the Tribunal's impugned order, permitting offline transfers for the current year while mandating that all future general transfers be effected online in accordance with the guidelines.Key holding: "for the next general transfer onwards online transfer shall be effected based on the guidelines," but offline transfers are allowed for the current year due to implementation timelines.