HC: ESTABLISH STATE BENCH OF GST APPELLATE TRIBUNAL AT PRAYAGRAJ

The court also directs setting up of four area benches at Ghaziabad, Lucknow, Varanasi and Agra

PRAYAGRAJ : The Allahabad high court on Tuesday directed the GST Council to forward its recommendation to the central government for establishment of state bench of GST appellate tribunal at Prayagraj and four area benches at Ghaziabad, Lucknow, Varanasi and Agra.

A division bench further directed the central and state governments to ensure that the state bench and area benches of the appellate tribunal are made functional, as far as possible, from April 1, 2021.

A NUMBER OF WRIT PETITIONS HAD SOUGHT CONSTITUTION OF APPELLATE GST TRIBUNAL AT ALLAHABAD

PRAYAGRAJ : The Allahabad high court on Tuesday directed the GST Council to forward its recommendation to the central government for establishment of state bench of goods and service tax (GST) appellate tribunal at Prayagraj and four area benches at Ghaziabad, Lucknow, Varanasi and Agra.

Disposing of a writ petition filed by M/s Torque Pharmaceuticals Pvt Ltd and 29 others, a division bench, comprising Justice Surya Prakash Kesarwani and Justice Dr Yogendra Kumar Srivastava, further directed the central and state governments to ensure that the state bench and area benches of the appellate tribunal are made functional, as far as possible, from April 1, 2021.

Passing the above direction, the court said, “It is pertinent to mention that dealers in Uttar

Pradesh, falling under the CGST Act/UP GST Act, who are aggrieved with the orders of first appellate authority under Section 107, have been left remediless inasmuch as appellate tribunal under the Act is not available in Uttar Pradesh for preferring appeals under Section 112 of the CGST Act/UP GST Act. The appellate tribunal, being the last fact-finding authority and its non-availability in the state is causing serious prejudice to the rights of aggrieved persons for statutory appeal, which is continuing since the enactment of the CGST Act/UP GST Act.”

A number of writ petitions had sought constitution of appellate GST tribunal at Allahabad, which was on Tuesday disposed of by the court.