Petition in SC Seeks Timely Appointment of Judicial and Technical Members for GST Tribunals
By: Admin
Date: September 21, 2024
Categories: GST Recent News
Reading Time: 4 Min
A public interest litigation (PIL) has been filed in the Supreme Court urging the Centre to expedite the appointment of judicial and technical members for the GST Appellate Tribunal (GSTAT). Advocate Anoop Prakash Awasthi submitted the petition, requesting the Centre and GST Council to complete these tasks by December 31, 2024, or as soon as possible. Additionally, the petition calls for allocating premises for benches and developing a dedicated website to make the tribunal operational in a timely manner.
Key Points of the Petition:
The PIL highlights ongoing delays in establishing the GSTAT since the Central Goods and Services Tax Act was enacted in 2017. Despite the significant reforms introduced by the Goods and Services Tax (GST), the lack of a judicial mechanism for resolving disputes has forced taxpayers to approach High Courts. This situation overwhelms the courts with unnecessary litigation.
Furthermore, the petition notes that while efforts to set up the GSTAT began in late 2023, bureaucratic delays have stalled progress. Although Justice (Retd.) Sanjay Kumar Mishra became the Chairperson of GSTAT on May 6, 2024, there has been little advancement in recruiting judicial and technical members. As a result, the GSTAT remains non-operational across 31 locations.
Legal Background:
Under Section 109 of the CGST Act, the Central Government can establish an Appellate Tribunal and its benches across various states based on recommendations from the GST Council. The delay in making the GSTAT operational has added to the burden on both taxpayers and the judiciary.
Our Comments:
Establishing the GSTAT is crucial for resolving GST disputes and reducing the backlog in High Courts. The petition effectively calls for a time-bound framework to finalize appointments, secure suitable premises, and make the GSTAT fully functional. The government must prioritize these actions to streamline the adjudication of GST-related issues and ensure timely justice for taxpayers.
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