The Allahabad High Court Wednesday asked the state government to file a status report on setting up of GST Appellate Tribunal here and fixed July 19as the next date of hearing in the case.
The bench comprising Justices Bharati Sapru and Rohit Ranjan Agarwal gave the directives on a petition filed by Torque Pharmaceutical Industries.
In March, the state government had filed an affidavit in the High Court stating that a revised proposal had been sent to the central government for setting up Goods and Service Tax (GST) Appellate Tribunal in Allahabad and its regional benches in 19 other districts of the state.
According to section 109 of GST Act, the central government on the recommendation of the state will constitute an GST Appellate Tribunal for hearing appeals against the orders passed by the taxing/assessing authority.
In the petition, it is alleged that despite the provision for setting up of the tribunal, no GST Appellate Tribunal has been set up in the state so far. As a result, the assessees of GST are facing problems.
The Goods and Services Tax (GST) is an indirect tax levied across the country on the supply of goods and services. It into effect from July 1, 2017.
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