PIL in Supreme Court seeks direction to Centre to constitute GST Tribunal

New Delhi: Supreme Court A public interest litigation has been filed in the U.S. seeking a direction to the Center to set up a GST Tribunal. Lawyer and social activist Amit Sahni (Lawyer and Activist Amit Sahni) The Public Interest Litigation filed by the Government of India states that in 2016 the GST Bill was passed in both the Houses of Parliament and the Central Goods and Services Act, 2017 (GST) came into force from July 1. Section 109 of the Act mandates the constitution of a GST Appellate Tribunal, which was not constituted even after 4 years of the Act’s existence.

“The need of the hour is the urgent need of the hour to constitute the National and other Benches of the Appellate Tribunal under Section 109 of the CGST Act, 2017 and the Respondents cannot drag its constitution indefinitely,” the petition said.

The petition, filed on 12 July, also refers to the legal adage ‘Justice Delayed is Justice Denied’ and in the absence of the Appellate Tribunal, people would not be able to get justice within a reasonable period. and this is causing immense hardship to the litigants across the country.

The petition, filed through advocate Preeti Singh, states that immediately after demonetisation (in November 2016), which adversely affected the business of the common man, the respondents on one hand hurriedly implemented GST, while on the contrary deliberately implemented GST. The Tribunal has not been constituted. Whereas a Tribunal should be constituted under this Act. In addition, GST was introduced with the aim of simplifying the taxation laws in India by merging multiple tax laws at various central and state levels and reducing the burden of payment of multiple taxes on the shoulders of common citizens.

Social activist and lawyer Amit Sahni had earlier made a representation to the Finance Ministry and the GST Council, requesting that the mandate under Section 109 of the Central Goods and Services Act, 2017 to constitute the Appellate Tribunal is just and appropriate. Quick steps should be taken.

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