Instructions issued by HC for not establishing Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh
Section 109 of the CGST Act, 2017— Constitution of Appellate Tribunal -— The petitioner Awadh bar association High court, Lucknow challenged the decision of the GST Council on Agenda Item No. 6 undertaken in its 39th meeting held on 14.03.2020. The petitioner raised several contentions questioning correctness of the decision. The Additional Solicitor General of India submitted that respondents have taken a decision to file a Special Leave Petition to assail correctness of the judgment dated 09.02.2021 in Writ Tax No. 655 of 2018 passed by a coordinate Bench of this Court at Allahabad.
Held that:- The Hon’ble High Court directed respondent for not establishing GST Appellate Tribunal for the State of Uttar Pradesh without leave of this Court. Listed the petition for final disposal on 15.03.2021.