GST Appellate Tribunal: HC Grants Govt 'Final Opportunity' To J & K Govt

(MENAFN- Kashmir Observer) Srinagar- The High Court of J&K and Ladakh has ordered the personal appearance of the Secretary Finance department if the government failed to file the latest status report regarding the constitution of the GST Tribunal in Jammu and Kashmir.

A Division Bench of Chief Justice Tashi Rabstan and Justice Puneet Gupta granted four week time as“last and final opportunity” to the authorities after Government Advocate (GA) sought the same for complying with the directions passed by the court on August 14 this year.

“At request, last and final opportunity of four weeks' is granted to Mr. Faheem Nisar Shah, learned GA, to comply with the order dated 14.08.2024, failing which, the respondent-Secretary to Government of
J&K, Finance Department, shall remain present on the next date of hearing,” the court said and posted the matter for further consideration on January 1.

On August 14 this year, the government had submitted that a committee, constituted for the purpose, has already initiated the process for selection of the Technical Member, and that some more time was required so as to file the latest status report with regard to the constitution of the GST Tribunal.

The court had also requested the research committee to expedite the process so that the appointment of the Technical Member are made“at the earliest”

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The court had registered the PIL suo-moto last year, considering that the GST Appellate Tribunal is not in place and such the litigants are facing considerable hardships.

Besides the J&K government, the Court has arrayed the Government of India through its Secretary, Ministry of Finance as respondent,“considering the fact that the presence and consent of the officer will be necessary for constituting the GST Appellate Tribunal.”

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.

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