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Delhi HC Questions Delay in Making GST Appellate Tribunal Functional Despite Appointments
Case Law Details
- Case Name
- Rajesh Khanna Vs Commissioner of Central Tax Appeals I Delhi (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Rajesh Khanna Vs Commissioner of Central Tax Appeals I Delhi (Delhi High Court)
The Delhi High Court examined the issue of non-functioning of the Goods and Services Tax Appellate Tribunal (GSTAT), whose constitution is mandated under Section 109 of the CGST Act to hear appeals under Section 112. As the Tribunal had not been functional for a considerable period, the Court had earlier passed an order on 06 January 2026 seeking clarification. Pursuant to the Court’s directions, an affidavit sworn by a Deputy Secretary, Ministry of Finance, was filed outlining steps taken to operationalize the D...
