Supreme Court ask Centre to constitute Appellate Tribunal under GST

Last updated: 12 August 2021
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 :

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Bimal Jain
Published in GST
Views : 172
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