GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice

The Gujarat High Court has issued a notice to the central and state government seeking to know the steps taken for constituting the GST Tribunal.

The bench of Justice Sonia Gokani and Justice Mauna M. Bhatt was presiding over the petition, which involved the issue of the non-formation of the GST Tribunal, which has not been formulated though nearly five years have passed.

The petitioner company was aggrieved by the action of the respondent or department in rejecting the refund claim of the petitioner. The department has upheld the refund rejection on the ground that the Letter of Undertaking or Bond required under Section 16 of the Integrated Goods and Services Tax Act, 2017, read with Rule 96A of the Central Goods and Services Tax Rules, 2017, has not been furnished.

"Issue Notice returnable on 21/12/2022. AGP shall be requesting the learned ASG and also taking instructions in this regard. On the returnable date, the steps taken towards the formulation of the tribunal shall be made known to the court," the court said.

Case Title: M/S Firmenich Aromatics Production (India) Pvt. Ltd. Versus Union Of India

Date: 30.11.2022

Counsel For Petitioner: Advocates Bharat Raichandani, Anshul Jain

Counsel For Respondent: AGP

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