The respondent shall specifically state what action has been taken for Constitution of the Goods and Services Tax Appellate Tribunal.
Section 109 of the CGST Act, 2017 — Constitution of Tribunal —–The petitioner challenged order dated 6.8.2021 passed by the Appellate authority, whereby, the order dated 22.7.2019 passed by the First Authority rejecting the application of the petitioner for refund was upheld. The counsel for the petitioner submitted that no Tribunal has been constituted by the Central Government as envisaged under Section 109 of the Act, and therefore, this writ petition is being filed. The counsel for the respondent are granted three weeks' time to file their counter affidavits. The court observed that the respondents shall specifically state what action has been taken by them in compliance of the directions given vide judgement of a Division Bench of this Court delivered in the matter of Torque Pharmaceuticals Pvt. Ltd. Vs. Union of India and 5 others. In the counter affidavits, the names and designations of all the authorities liable for compliance of the aforesaid directions shall be specified.
Held that:- The Hon’ble High Court listed the matter after three weeks.
The respondent shall specifically state what action has been taken for Constitution of the Goods and Services Tax Appellate Tribunal.
Section 109 of the CGST Act, 2017 — Constitution of Tribunal —–The petitioner challenged order dated 6.8.2021 passed by the Appellate authority, whereby, the order dated 22.7.2019 passed by the First Authority rejecting the application of the petitioner for refund was upheld. The counsel for the petitioner submitted that no Tribunal has been constituted by the Central Government as envisaged under Section 109 of the Act, and therefore, this writ petition is being filed. The counsel for the respondent are granted three weeks' time to file their counter affidavits. The court observed that the respondents shall specifically state what action has been taken by them in compliance of the directions given vide judgement of a Division Bench of this Court delivered in the matter of Torque Pharmaceuticals Pvt. Ltd. Vs. Union of India and 5 others. In the counter affidavits, the names and designations of all the authorities liable for compliance of the aforesaid directions shall be specified.
Held that:- The Hon’ble High Court listed the matter after three weeks.