Allahabad HC seeks Centre, state reply on GST Appellate Tribunal

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Allahabad High Court on Wednesday directed the Centre as well as the UP government to tell as to what steps have been taken to set up Goods and Services Tax Appellate Tribunal in the state. Hearing a writ petition filed by M/s Torque Pharmaceuticals Private Limited, Justice Bharati Sapru and Justice Piyush Agrawal directed that some responsible officers from the state government as well as GST Council shall appear before the court on February 28 to apprise it about the move taken for establishing the GST Appellate Tribunal. The court fixed February 28 as the next date of hearing of the matter.

The court directed the counsel for GST Council, Om Prakash Srivastava and state government counsel Nimai Das to communicate the order to the state government authorities concerned for compliance. Passing the order, the court observed, “The counsel for GST Council is unable to tell as to whether the GST Appellate Tribunal is constituted or not. The state government counsel is also unable to tell as to whether the state has moved in the matter or not.” According to Section 109 of GST Act, the Central government on the recommendation of the state government will constitute an appellate tribunal, know as GST Appellate Tribunal, for hearing appeals against the orders passed by the appellate authority or revisional authority.

Counsel for the petitioner contended that despite clear-cut provision for setting up of appellate tribunal, no GST Tribunal has been set up in the state so far. As a result, the assessees of GST are facing problems in the state. The Goods and Services Tax (GST) is an indirect tax (or consumption tax) levied across the country on the supply of goods and services. The GST came into effect from July 1, 2017 through the implementation of 101st amendment of the Constitution. The tax replaced existing multiple flowing taxes levied by the Central and state governments.

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