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Goods and Services Tax

SC Disposes GSTAT Listing PIL with Liberty to Pursue Representation

Case Law Details

TaxGuru Citation
2026 taxguru.in 12241
Case Name
Society For Protection of Culture Vs Union of India & Ors. (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
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Society For Protection of Culture Vs Union of India & Ors. (Supreme Court of India)

The Supreme Court considered a petition filed purportedly in public interest seeking Court-monitored institutional reforms concerning the alleged negligible listing and disposal of appeals before the Goods and Services Tax Appellate Tribunal (GSTAT).

The Court noted that the same issue had already been raised by the petitioner in a representation addressed to the President, GSTAT. In view of the existing representation, the Supreme Court disposed of the Writ Petition without expressing any opinion on the grievance.

The petitioner was granted liberty to pursue the representation dated 22.07.2026 addressed to the President, GSTAT. The Supreme Court stated that it had no reason to doubt that the President, GSTAT, would look into the grievance and find out the appropriate solution.

The order therefore does not record any adjudication on the alleged negligible listing or disposal of appeals before GSTAT, nor does it express an opinion on the merits of the institutional-reform grievance. The petition was disposed of on the basis that the petitioner could pursue the representation already made before the President, GSTAT.

Pending application(s), if any, were directed to stand closed.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,942

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