Team Computers Private Limited Vs Union of India & Ors. (Supreme Court of India)
Supreme Court of India addressed the case of Team Computers Private Limited Vs Union of India & Ors., highlighting concerns over the non-functional state of the Goods and Services Tax Appellate Tribunal (GSTAT). The petitioner approached the High Court to challenge a departmental order demanding repayment of a previously refunded amount. However, the High Court dismissed the writ petition, citing an alternative appellate remedy under Section 112 of the Central Goods and Services Act, 2017 (CGST Act). The petitioner contended that the appellate tribunal, a crucial mechanism under the CGST Act, is yet to become operational, thereby rendering the prescribed remedy ineffective.
During the proceedings, the Supreme Court acknowledged the petitioner’s predicament and questioned the government on the delay in operationalizing the GSTAT. The Court directed the submission of a detailed report within three weeks explaining the reasons for the tribunal’s non-functionality. Pending further updates, the Court stayed the department’s recovery order against the petitioner.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. Application seeking exemption from filing certified copy of the impugned order is allowed.
2. We have heard Mr. Kavin Gulati, the learned Senior counsel appearing for the petitioner and Mr. Rupesh Kumar, the learned Senior counsel appearing for the respondents.
