2019 taxo.online 417

WRIT TAX No. – 578 of 2019





Central Goods and Service Tax Act 2017

Saumitra Dayal Singh, Justice


High Court


Represented by : –

Petitioner : – Pooja Talwar

Respondent : – Krishna Ji Shukla

1. Rejoinder affidavit filed today is taken on record.

2. Principally, the petitioner has been forced to file the present writ petition before this Court because the Union and State have  collectively failed thus far to constitute the GST Tribunal which was their solemn duty  under the GST Act, 2017. Owing to such failure on the part of the Central and the State Government, a large number of litigants are being forced to file similar writ petitions before this Court. Such petitions are neither desirable nor in the interest of the public at large or the Court roster itself, inasmuch as, only on account of failure of the State Government and the Central Government, a large number of petitions are becoming pending before this Court. Had the Tribunal been constituted, these petitions could not have been filed before this Court and would have been engaging the attention of the Tribunal in the form of statutory appeals.

3. Sri Krishna Ji Shukla, learned Central Government Counsel stated that this issue is engaging the attention of a Division Bench here the matter is listed on 19.07.2019. Also, it has been stated that the Deputy Secretary of the Union of India has informed that arising from the decision of the Lucknow Bench of this Court in Public Interest Litigation (PIL) Civil No.6800 of 2019 (Oudh Bar Association High Court, Lucknow Thru General Secretary & Another Vs Union of India Thru Secy. Ministry of Finance & Others) decided on 31.05.2019, the Union will soon to formulate its stand whether to file an SLP or to comply with that order.

4. Sri B.K. Pandey, learned Standing Counsel expresses his difficulty of the State Government in constituting the Tribunal, inasmuch as, according to him, the State Government does not have the sole competence to constitute the Tribunal and it is dependent largely on the action of the Union.

5. Since the matter is engaging the attention of the Division Bench of this Court at Allahabad as well and since the stand of the Union is still not clear, list this matter after two weeks.

Order Date :- 17.7.2019

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