The Supreme Court pulled up the Centre over Non-Creation of Goods and Service Tax (GST) Appellate Tribunal after 4 years of GST

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Supreme Court pulls up Centre over Non-Creation of GST Appellate Tribunal after 4 years of GST [Read Order]

By Mariya Paliwala – On August 7, 2021 5:53 pm
Supreme Court – Non-Creation of GST Appellate Tribunal – GST – Taxscan

The Supreme Court pulled up the Centre over Non-Creation of Goods and Service Tax (GST) Appellate Tribunal after 4 years of GST.

The plea was filed by Advocate Amit Sahni through Advocate Preeti Singh wherein it was contended that the citizens aggrieved of the orders passed by appellate or revisional authority are constrained to approach the respective High Courts under 226 by way of Writ Petition. This is due to the absence of an appellate tribunal and the same is overburdening the High Courts as well.

The petitioner contended the period of limitation to file an appeal before the Tribunal (90 days) cannot be extended by way of an administrative order by the respondent in contravention of statutory provisions, and more particularly, such extension cannot be given for an indefinite period.

The plea has stated that in a plethora of cases, the apex court has held that justice delayed is justice denied. However, in absence of an Appellate Tribunal, the litigants are not able to get justice within a reasonable period, and the same is causing extreme hardship to the litigants across the country.

The Division Bench headed by the Chief Justice of India Ramana and Justice Surya Kant observed that there has to be an appellate tribunal under the Act for persons aggrieved by orders of appellate or revisional authority. However, the same has not been constituted yet.

“For a person aggrieved by the order passed by appellate authority under section 107 or revisional authority under 108 of the Act, an appellate tribunal has to be there in 3 months’ time under 112. Under 109 of the CGST Act, you have to create a Tribunal,” the Apex Court said.

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