HC seeks Centre’s response on plea to constitute GST Appellate Tribunal

Srinagar, Dec 23: The High Court of J&K and Ladakh has sought a response from the Ministry of Finance, Government of India, to a Public Interest Litigation (PIL) seeking to constitute the Goods and Services Tax (GST) Appellate Tribunal in Jammu and Kashmir.

A division bench of Chief Justice N Kotiswar Singh and Justice M A Chowdhary was hearing the PIL on its motion.

The court after taking cognisance of the hardships that the litigants were facing in the absence of the GST Appellate Tribunal in J&K registered the matter as a PIL.

It appointed senior advocate R A Jan as amicus curiae to assist the court in the matter.

The court arrayed the Government of India through its Secretary, Ministry of Finance as one of the respondents in the petition given the fact that the presence and consent of the officer would be necessary for constituting the GST Appellate Tribunal.

On asking of the court, Deputy Solicitor General of India (DSGI) T M Shamsi entered an appearance and accepted notice on behalf of the Secretary Ministry of Finance, Government of India.

The court asked the DSGI to file a response by or before March 11, 2024, the next date of hearing of the case on behalf of the ministry.
Section 109 of the Central Goods and Services Act mandates the constitution of a GST Appellate Tribunal, which has not been constituted in J&K so far.