Allahabad High Court stays establishment of GST Appellate Tribunal at Allahabad

Allahabad High Court stays establishment of GST Appellate Tribunal at Allahabad in view of SLP to be filed by the UOI

A Public Interest Litigation (PIL CIVIL No. – 6024 of 2021) was filed in the Allahabad High Court by the Awadh Bar Association, Lucknow opposing the direction of the High Court for the establishment of the State Bench of the Goods and Services Tax Tribunal (GST Tribunal) at Allahabad.

This petition for writ is preferred by Awadh Bar Association High Court, Lucknow challenging decision of the GST Council taken on March 2020 to establish the Principal Bench of the GST Appellate Tribunal in Uttar Pradesh at Prayagraj in line with direction by the Allahabad High Court.

Earlier, in a batch of petitions, the High Court had directed the Central Government to notify, within next four weeks, in terms of sub-Section (6) of Section 109 of the CGST Act the “State Bench” of the Goods and Services Tax Appellate Tribunal at Prayagraj (Allahabad) and and four Area Benches at Ghaziabad, Lucknow, Varanasi and Agra, in the State of Uttar Pradesh for exercising the powers of the Appellate Tribunal.

However, the Additional Solicitor General of India stated that the UoI had taken a decision to file a Special Leave Petition to assail correctness of the aforesaid judgment.

The Hon’ble High Court admitted the Petition and directed the Union of India for not establishing Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh without leave of the High Court.

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