CA. P.J. Johney Vs GST Council (Kerala High Court)
HC directs Government to complete the selection process of members within four months for initiating GSTAT operations
Summary: In the case of CA. P.J. Johney v. GST Council, the Kerala High Court addressed the delay in establishing the Goods and Services Tax Appellate Tribunal (GSTAT). The petitioner, CA. P.J. Johney, filed a Public Interest Litigation (PIL) urging the court to expedite the formation of the GSTAT as mandated by Section 112 of the Central Goods and Services Tax Act (CGST Act) and sought an amendment to Section 169. This amendment would require assessing officers to serve notices and orders through at least three different modes, ensuring compliance with the principles of natural justice. However, the court ruled that the request for amending Section 169 could not be addressed in a PIL, as such matters are suited for individual litigation. The court emphasized that these procedural concerns must be resolved through proper channels rather than through broad public interest petitions. Additionally, the High Court directed the government to complete the selection process for GSTAT members within four months, allowing operations to commence. The judgment highlights the necessity for timely action in establishing the GSTAT while clarifying the limitations of PILs in altering statutory provisions.
