Constitution of Appellate Tribunal: Allahabad HC directs Centre & States to file Better Affidavits

Case Law Details

Case Name : M/s. Torque Pharmaceuticals Pvt. Ltd. Vs Union of India (Allahabad High Court)

Appeal Number : Writ Tax No.- 655 of 2018

Date of Judgement/Order : 28/02/2019

Related Assessment Year :

Courts : All High Courts Allahabad High Court

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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.

On a perusal of the two affidavits it is apparent that promises are being made only in the air. There seems to be no concrete proposal to set up the appellate Tribunal. On the other hand in the affidavit filed by the State it appears that a recommendation has been made by the State to set up a Bench of the Tribunal at Lucknow, which is also not in accordance with the order passed by Hon’ble Supreme Court in the case of Madras Bar Association vs. Union of India and another reported in (2014) 10 SCC 1 which provides that the Tribunal will be set up at the place where the Principal Bench of the High Court is situate. In the present case the principal Bench of the High Court is in Allahabad. This seems to be another dilatory tactics.

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. In the present case there is not even an assurance that within next six months, one year or two years it may come up.

In view of this, we direct both the Centre and the State Governments to file better affidavits giving us a cut off date by which they propose to set up the Tribunal.

Learned Standing Counsel also states today that they are likely to give a revised proposal. They may do so within next two weeks.

List this matter after two weeks on 15th March, 2019.

The personal appearance of two Officers, who are present today is exempted unless directed by this Court.

Copy of this order be given to Sri Gyan Prakash, A.S.G.I as well as Sri Nimai Dass, learned Additional Chief Standing Counsel for necessary communication and compliance within 24 hours free of charges.