Setting up of Bench of Tribunal — In response to the order passed by this Court on 13.02.2019, GST Council and State have filed affidavits. The Court observed that there seems to be no concrete proposal to set up the appellate Tribunal. The State submitted that a recommendation has been made to set up a Bench of the Tribunal at Lucknow, which is not in accordance with the order passed by Hon’ble Supreme Court in the case of Madras Bar Association vs. Union of India and another. On the one hand the right of appeal is not being given to the petitioner, on the other hand the State and the Centre are both very quick to make recoveries from persons, who have orders against them.
Held that:- The Hon’ble High Court directed both the Centre and the State Governments to file better affidavits giving a cut off date by which they proposed to set up the Tribunal. List this matter after two weeks on 15th March, 2019.—Torque Pharmaceuticals Pvt. Ltd. Vs Union of India, Through Commissionerate of Central Goods And Service Department, Alwar  09 TAXLOK.COM 095 (Allahabad)