Allahabad: Taking severe be aware of the absence of a concrete proposal sooner than state govt and GST Council for putting in of GST Appellate Tribunal in the state, Allahabad High Court on Thursday directed the Centre and state governments to report better affidavits, offering a cut-off date during which they suggest to arrange the stated tribunal.
Hearing a writ petition filed by means of M/s Torque Pharmaceuticals Private Limited, Justice Bharati Sapru and Justice Piyush Agrawal directed record of the topic on March 15 for next listening to and accredited the state govt counsel to ship a revised proposal in the period in-between.
In compliance to the order passed by means of the court docket on February 13, two counter-affidavits (replies) have been filed — one by means of GST Council and the other by means of state govt on Thursday.
After perusing the affidavits, the court docket expressed dissatisfaction, announcing “it's obvious that guarantees are being made simplest in the air. There appears to be no concrete proposal to arrange the appellate tribunal’’.
Regarding the affidavit filed by means of state govt declaring that a recommendation has been made by means of it to arrange a Bench of the Tribunal at Lucknow, the court docket stated that it's also not according to the order passed by means of the Supreme Court in terms of Madras Bar Association Vs. Union of India and some other reported in (2014) 10 SCC 1, which gives that the Tribunal can be arrange on the position where the major bench of the prime court docket is positioned.
“In the existing case the major Bench of the High Court is in Allahabad. This appears to be some other dilatory techniques,’’ the court docket stated.
Taking severe be aware of the difficulties confronted by means of assessees because of non- availability of GST Tribunal in the state, the court docket noticed, “On the only hand the proper of appeal is not being given to the petitioner, then again the state and Centre are each very quick to make recoveries from persons, who have orders in opposition to them. A litigant cannot be left with out a remedy for reasons that the federal government is unable to offer forums. In the existing case, there is not even an assurance that inside of next six months, one year or two years it should come up’.”
The court docket directed that a copy of this order be given to Gyan Prakash, assistant solicitor general of India (ASGI), representing the Central govt in addition to Nimai Das, further leader status counsel, representing the state govt for vital communication and compliance of the directives of the court docket.
Earlier, the court docket had on February 13 directed Centre and UP governments to tell what steps had been taken to arrange Goods and Services Tax Appellate Tribunal in the state.
According to Section 109 of GST Act, the Central govt at the recommendation of state govt will constitute GST Appellate Tribunal, for listening to appeals in opposition to the orders passed by means of the appellate authority or revisional authority.
Counsel for the petitioner had contended that in spite of clear-cut provision for putting in of appellate tribunal, it has not been arrange in the state so far. As a outcome, the assessees in the state are going through problems.
Hearing a writ petition filed by means of M/s Torque Pharmaceuticals Private Limited, Justice Bharati Sapru and Justice Piyush Agrawal directed record of the topic on March 15 for next listening to and accredited the state govt counsel to ship a revised proposal in the period in-between.
In compliance to the order passed by means of the court docket on February 13, two counter-affidavits (replies) have been filed — one by means of GST Council and the other by means of state govt on Thursday.
After perusing the affidavits, the court docket expressed dissatisfaction, announcing “it's obvious that guarantees are being made simplest in the air. There appears to be no concrete proposal to arrange the appellate tribunal’’.
Regarding the affidavit filed by means of state govt declaring that a recommendation has been made by means of it to arrange a Bench of the Tribunal at Lucknow, the court docket stated that it's also not according to the order passed by means of the Supreme Court in terms of Madras Bar Association Vs. Union of India and some other reported in (2014) 10 SCC 1, which gives that the Tribunal can be arrange on the position where the major bench of the prime court docket is positioned.
“In the existing case the major Bench of the High Court is in Allahabad. This appears to be some other dilatory techniques,’’ the court docket stated.
Taking severe be aware of the difficulties confronted by means of assessees because of non- availability of GST Tribunal in the state, the court docket noticed, “On the only hand the proper of appeal is not being given to the petitioner, then again the state and Centre are each very quick to make recoveries from persons, who have orders in opposition to them. A litigant cannot be left with out a remedy for reasons that the federal government is unable to offer forums. In the existing case, there is not even an assurance that inside of next six months, one year or two years it should come up’.”
The court docket directed that a copy of this order be given to Gyan Prakash, assistant solicitor general of India (ASGI), representing the Central govt in addition to Nimai Das, further leader status counsel, representing the state govt for vital communication and compliance of the directives of the court docket.
Earlier, the court docket had on February 13 directed Centre and UP governments to tell what steps had been taken to arrange Goods and Services Tax Appellate Tribunal in the state.
According to Section 109 of GST Act, the Central govt at the recommendation of state govt will constitute GST Appellate Tribunal, for listening to appeals in opposition to the orders passed by means of the appellate authority or revisional authority.
Counsel for the petitioner had contended that in spite of clear-cut provision for putting in of appellate tribunal, it has not been arrange in the state so far. As a outcome, the assessees in the state are going through problems.
Tell date of setting up GST Appellate Tribunal: HC tells Centre, UP govt
![Tell date of setting up GST Appellate Tribunal: HC tells Centre, UP govt]()
Reviewed by Kailash
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March 01, 2019
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