Non constitution of GST Appellate Tribunal in Uttar Pradesh-High Court calls personal affidavit from Principal Secretary

Non constitution of GST Appellate Tribunal in the State of Uttar Pradesh-High Court calls personal affidavit from Principal Secretary on reasons for delay and steps taken till date.

ABCAUS Case Law Citation:
ABCAUS 2418 (2018) 07 HC

The instant writ petition had been filed against the proceedings under Section 129 (3) of the U P GST Act 2017 (the Act). 

The petitioner was a seller at Uttar Pradesh (UP) who had affected certain sales to a registered dealer situated within the State of UP against the tax invoice. However, the goods handed over to the transporter was intercepted by GST Officials and a detention memo was issued on the allegation  that the goods was not accompanied by the E-way bill.  The goods was seized and a penalty order under Section 129 (3) was passed. 

Against the order passed under Section 129 (3) the petitioner went in appeal under Section 107(1) of the Act, before the Additional Commissioner (Appeal). The appeal was dismissed by confirming the order of penalty passed and the petitioner was directed to deposit the disputed amount.

The Petitioner had filed the present writ against this order of First Appellate Authority and contended that though Section 109,110,111 and 112 of the Act provides the Constitution of appellate Tribunal and procedure before the appellate Tribunal etc. but till date no appellate Tribunal had been constituted by the State.

The Standing Counsel representing the UP State contended that it was only the union to constitute the appellate Tribunal and not alone the State of UP.

The Hon’ble High Court observed that in any case the constitution of the Tribunal was necessary and in this regard earlier also the Court had issued the directions for the constitution of the Tribunal. 

The Hon’ble High Court expressed surprise that even after completion of one year from the date of introduction of the GST no appellate Tribunal has been constituted. 

The Hon’ble High Court directed that the Principal Secretary (Tax and Institutional Registration) Civil Secretariat, Lucknow to file a personal affidavit providing all details with regard to non establishment of the Tribunal till date and the steps taken by the respondent authorities. 

As interim protection the Hon’ble High Court directing for release of the seized goods along with the vehicle on furnishing of bank guarantee.

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