Case Law Details
M/s. Torque Pharmaceuticals Pvt. Ltd. Vs Union of India (Allahabad High Court)
As the Counsel for GST council as well as that for the State were unable to tell as to whether the Appellate Tribunal has been constituted or not, the matter was listed on 28 February 2019. Two affidavits were filed but it is apparent that promises were being made only in the air; that there seems to be no concrete proposal to set up the Appellate Tribunal; that from the affidavit filed by the State it appears that recommendation has been made to set up a Bench of the Tribunal in Lucknow, which is not in accordance with the apex court ruling in Madras Bar Association – 2014-TIOL-82-SC-MISC-CB which provides that the Tribunal shall be set up at the place where the Principal Bench of the High Court is situated; that since the Principal Bench of the High Court is situated at Allahabad, the said proposal also seems to be another dilatory tactic. On the one hand, the right of appeal is not being given to the petitioner, on the other hand the State and the Centre are both very quick to make recoveries from persons, who have orders against them. A litigant cannot be left without a remedy for reasons that the Government is unable to provide forums. Directions given to both the Centre and the State Governments to file better affidavits giving a cut off date by which they propose to set up the Tribunal. Matter posted on 15th March 2019.
Also Read-GST Tribunal Formed or Not? HC seeks response from GST Council
FULL TEXT OF THE INTERIM HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:
In response to the order passed by this Court on 13.02.2019 two affidavits have been filed, one by the G.S.T. Council and the other by the State.
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