Supreme Court ask Centre to constitute Appellate Tribunal under GST
Last updated: 12 August 2021
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.
Bimal Jain
Published in GST
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