TMI Blog2020 (1) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Section 112 of the GST Act before the Goods and Service Tax Tribunal ( hereinafter referred to as the GST Tribunal ). Learned counsels for the petitioners have submitted that due to non constitution of the GST Tribunal, the petitioners are being forced to take recourse of filing writ petitions before this Court under Article 226 of the Constitution of India. This Court taking cognizance of these writ petitions, by means of order dated 18th September, 2019, recorded that learned Central Government Counsel had brought on record a copy of the communication dated 07.09.2019, issued by the Director, GST Council Secretariat, wherein it was mentioned that meeting of the GST Council is proposed to be held on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks time was granted to file an affidavit of authorised/responsible officer of the Union of India, disclosing the steps taken by the GST Council in respect of constitution of benches of GST Tribunal in the State of Uttar Pradesh. Mention of the aforesaid orders is necessary to indicate the manner in which the authorities of Union of India are responding to the directions made by this Court in various petitions and judgment and orders passed therein regarding constitution of GST Tribunal in the State of Uttar Pradesh. When the matter has been taken up today, Sri Krishna Ji Shukla, learned counsel for Union of India has informed the Court that by means of letter dated 22.12.2019, he had duly informed the Joint Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surprising to note that despite repeated orders of this Court and communication sent by learned counsel for Union of India neither instructions have been provided nor any information regarding establishment of benches of GST Tribunal has been provided till date. It is informed that no response is being given to various communications sent to the authorities of the Union of India by their Standing Counsels. Learned counsels for the petitioners have informed that in nearly all the States, GST Tribunal has been constituted and notification in this regard has been issued few months back but surprisingly no such notification has been issued for the State of Uttar Pradesh. Due to non constitution of the GST Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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