Summary:
According to Section 109 of GST Act, the Central government on the recommendation of the state government will constitute an appellate tribunal, known as GST Appellate Tribunal, for hearing appeals against the orders passed by the appellate authority or revisional authority.Counsel for the petitioner had contended that despite clear-cut provision for setting up of appellate tribunal, no GST Tribunal had been set up in the state so far. As a result, the assessees of GST are facing problems in the state.The GST came into effect on July 1, 2017, through the implementation of 101st amendment of the Constitution. The tax replaced existing multiple flowing taxes levied by the Central and state governments. Thus, this seems to be another dilatory tactics, the court had observed in its order dated February 28.The court was hearing a writ petition filed by M/s Torque Pharmaceuticals Private Limited. During the earlier hearing, the court had on February 13 directed the Centre as well as the UP government to tell as to what steps have been taken to set up Goods and Services Tax Appellate Tribunal in the state..