TMI Blog2020 (1) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Central Government as well as the GST Council, as expeditious as possible, as they are under the legislative mandate to create a GST Appellate Tribunal in the State of U.P. and they cannot shirk from their statutory obligation in this regard. The High Court in exercise of power under Article 226 of the Constitution of India can pass appropriate orders for compliance of the statutory provisions contained in various enactments. In the present case a provision has been made in Section 109 for creation of the GST, Appellate Tribunal, but the reasons best known to the respondents only for the State of U.P. said Appellate Tribunal has not been constituted - The persons aggrieved by the order of the First Appellate Authority have no oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Court, is taken on record. It has been stated in the affidavit that in terms of Section 109 of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as the GST Tribunal ) the U.P. Government vide letter dated 21.02.2019 initially requested the GST Council to consider a proposal for constitution of State bench of GST Appellate Tribunal at Lucknow and 20 area Benches at 16 different locations. Subsequently the Allahabad Bench vide its order dated 28.02.2019 in Writ Petition No. 655 of 2018 held that the Appellate Tribunal should be setup in Allahabad. Accordingly, the State of U.P. vide letter dated 05.03.2019 revised their proposal dated 21.02.2019 to the extent that the State Bench of the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration before the Central Government. Insofar as the judgement dated 31.05.2019 of the Lucknow Bench in PIL (Civil) No.6800 of 2019 (Oudh Bar Asso. High Court, Lko. Thru General Secretary Anr. vs. U.O.I. Thru Secy. Ministry of Finance Ors.) is concerned, it appears that the aforesaid provisions have not been considered at all, hence, prima facie the judgement appears to be bereft with nonconsideration of the above facts. The Central Government shall proceed in accordance with Section 109 (6) of C.G.S.T. Act, 2017 It has further been averred that in the said affidavit that department has approached the Ministry of Law Justice to file an SLP in the Hon'ble Supreme Court of India against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice. From the material disclosed in the affidavit, which according to us is extremely unsatisfactory and does not address the issues which were directed by this Court to be addressed, inasmuch as there is not a whisper as to within what period of time the GST, Council would create GST Appellate Tribunal for the State of U.P. and the Government would notify the same. It is needless to say that it is imperative that this issue be taken up by the Central Government as well as the GST Council, as expeditious as possible, as they are under the legislative mandate to create a GST Appellate Tribunal in the State of U.P. and they cannot shirk from their statutory obligation in this regard. Nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charging sections, and the State cannot implement the charging sections keeping the machinery provisions in limbo. Learned Standing Counsel appearing for the State of U.P, learned counsel appearing for the Union of India, as well as the Commissioner GST, Lucknow have requested that one more opportunity be given to seek clear instructions and informed this Court as to within what time GST, Appellate Tribunal for State of U.P. would be constituted. Looking to the aforesaid, in the interest of justice it is hereby provided that let this Court be informed by means of of an affidavit filed by the Secretary, Ministry of Finance, Government of India, New Delhi as to within what period of time the GST, Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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