HC directs Government to complete the selection process of members within four months for initiating GSTAT operations
Last updated: 24 September 2024
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in the case of CA. P.J. Johney v. GST Council, New Delhi [W.P. (C) No. 12267 of 2024 dated July 9, 2024], directed the Government to appoint members within four months for initiating Goods and Services Tax Appellate Tribunal ("GSTAT") operations. However, the Court denied the Assessee' s request to amend Section 169 of the Central Goods and Services Tax Act ("the CGST Act") making service of notices and orders through at least three modes of service mandatory, stating that such issues were subject to individual litigation and therefore, cannot be adjudicated upon by way of Public Interest Litigation ("PIL").
Citation :
W.P. (C) No. 12267 of 2024 dated July 9, 2024
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Bimal Jain
Published in GST
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