Supreme Court ask Centre to constitute Appellate Tribunal under GST

Last updated: 12 August 2021

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Quick Summary

The Supreme Court has urged the Central Government to establish the Goods and Services Tax Appellate Tribunal. This tribunal is legally required under Section 109 of the CGST Act, 2017, to hear appeals against decisions made by the Appellate Authority or Revisional Authority. Currently, without this tribunal, individuals must file writ petitions directly with High Courts, placing an additional burden on the judiciary.

Court :
Supreme Court of India

Brief :
In PIL filed against Union of India, the petitioner seeks the Supreme Court ('the SC') to direct Central Government ('CG') to constitute Goods and Services Tax Appellate Tribunal ('Appellate Tribunal').

Citation :

In PIL filed against Union of India, the petitioner seeks the Supreme Court ('the SC') to direct Central Government ('CG') to constitute Goods and Services Tax Appellate Tribunal ('Appellate Tribunal').

Inter-alia the division bench observed that, Section 109 of CGST ACT, 2017 ('the CGST Act') mandates the CG to constitute Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority (Section 107 of the CGST Act) or the Revisional Authority (Section 108 of the CGST Act).

It further observed that, persons aggrieved of the orders passed u/s 107 and 108 of the CGST Act are left with no option but to file writ petitions to respective State’s High Courts in absence of constitution of Appellate Tribunal.

FAQ :

The Supreme Court has asked the Central Government to constitute the Goods and Services Tax Appellate Tribunal.

The GST Appellate Tribunal is mandated by Section 109 of the CGST Act, 2017.

The tribunal will hear appeals against orders passed by the Appellate Authority (under Section 107) or the Revisional Authority (under Section 108) of the CGST Act.

In the absence of the Appellate Tribunal, individuals aggrieved by decisions must file writ petitions with their respective State High Courts.

It is important because it provides a dedicated forum for GST appeals, reducing the need for individuals to approach High Courts and easing the burden on the judiciary.

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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