Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

“In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice A.Muhamed Mustaque and Justice S Manu

The Court passed the above order in a public interest litigation filed by Chartered Accountants seeking to establish GST Appellate Tribunal in the State of Kerala as per Section 112 of the CGST Act, 2017.

Section 112 (1) of CGST/SGST Act provides that any person aggrieved by an order passed against him under section 107 or 108 of the Act may file an appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to him.

The petitioners submitted that despite the enactment of the GST Act in 2017, the GST Appellate Tribunal has still not been established even after seven years. It was stated that since there was no GST Appellate Tribunal, the assessee's were compelled to file an appeal before the High Court by paying 20 % of the disputed tax amount to get a stay from the High Court. It is stated that now such matters were pending before the High Court for a long period of 7 years.

The Government Pleader submitted before the Court that steps have been taken to establish the GST Appellate Tribunal and the selection process is ongoing. 

The Court recorded the submission of the Government Pleader and disposed of the matter. 

Counsel for Petitioner: Advocate K Latha

Counsel for Respondents: Special Government Pleader Muhammed Rafiq

Citation: 2024 LiveLaw (Ker) 452

Case Title: CA P J Johney v The GST Council Through Its Secretary

Case Number: WP(C) NO. 12267 OF 2024

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