The respondent shall ensure that the State Bench and the Area Benches of the GST Appellate Tribunal in the State of Uttar Pradesh are made functional as far as possible from 01.04.2021.
Section 109 of the CGST Act, 2017— Constitution of Appellate Tribunal ---The petitioner prayed for constitution of Appellate tribunal under section 112 of the Act. The impugned orders passed are appealable before the Appellate Tribunal but the petitioners have filed these writ petitions for reason that the Tribunal under Section 109 of the Act has not been constituted. Since the challenge to the impugned orders relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, it is open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh. The court observed that the GST Council has taken the decision in its 39th Meeting dated 14.03.2020 vide Agenda Item No.6 for creation of the State Bench at Allahabad (Prayagraj) and Four Area Benches in Ghaziabad, Lucknow, Varanasi and Agra. Once the Council has recommended, the matter automatically fell within the jurisdiction of the Central Government to exercise its powers.
Held that:- The Hon’ble High Court directed the GST Council to forward its recommendation dated 14.03.2020 to the Central Government within two weeks. The Central Government within next four weeks shall by notification, specify “State Bench” at Prayagraj (Allahabad) of the GST Appellate Tribunal and four Area Benches at Ghaziabad, Lucknow, Varanasi and Agra, which are to be made functional as far as possible from 01.04.2021. Further it is open for all the petitioners to challenge the impugned orders before the Appellate Tribunal as and when the State Bench and Area Benches are constituted. However, till expiry of the period of limitation, no coercive action shall be taken against the petitioners
The respondent shall ensure that the State Bench and the Area Benches of the GST Appellate Tribunal in the State of Uttar Pradesh are made functional as far as possible from 01.04.2021.
Section 109 of the CGST Act, 2017— Constitution of Appellate Tribunal ---The petitioner prayed for constitution of Appellate tribunal under section 112 of the Act. The impugned orders passed are appealable before the Appellate Tribunal but the petitioners have filed these writ petitions for reason that the Tribunal under Section 109 of the Act has not been constituted. Since the challenge to the impugned orders relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, it is open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh. The court observed that the GST Council has taken the decision in its 39th Meeting dated 14.03.2020 vide Agenda Item No.6 for creation of the State Bench at Allahabad (Prayagraj) and Four Area Benches in Ghaziabad, Lucknow, Varanasi and Agra. Once the Council has recommended, the matter automatically fell within the jurisdiction of the Central Government to exercise its powers.
Held that:- The Hon’ble High Court directed the GST Council to forward its recommendation dated 14.03.2020 to the Central Government within two weeks. The Central Government within next four weeks shall by notification, specify “State Bench” at Prayagraj (Allahabad) of the GST Appellate Tribunal and four Area Benches at Ghaziabad, Lucknow, Varanasi and Agra, which are to be made functional as far as possible from 01.04.2021. Further it is open for all the petitioners to challenge the impugned orders before the Appellate Tribunal as and when the State Bench and Area Benches are constituted. However, till expiry of the period of limitation, no coercive action shall be taken against the petitioners