Summary:
Counsel for the petitioner contended that despite clear-cut provision for setting up of appellate tribunal, no GST Tribunal has been set up in the state so far. The Goods and Services Tax (GST) is an indirect tax (or consumption tax) levied across the country on the supply of goods and services. Passing the order, the court observed, “The counsel for GST Council is unable to tell as to whether the GST Appellate Tribunal is constituted or not. The state government counsel is also unable to tell as to whether the state has moved in the matter or not.”According to Section 109 of GST Act, the Central government on the recommendation of the state government will constitute an appellate tribunal, know as GST Appellate Tribunal, for hearing appeals against the orders passed by the appellate authority or revisional authority. The court directed the counsel for GST Council, Om Prakash Srivastava and state government counsel Nimai Das to communicate the order to the state government authorities concerned for compliance..