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2019 (2) TMI 1633 - HC - GSTSetting up of appellate Tribunal - refusal of right of appeal - HELD THAT - On the one hand the right of appeal is not being given to the petitioner on the other hand the State and the Centre are both very quick to make recoveries from persons who have orders against them. A litigant cannot be left without a remedy for reasons that the Government is unable to provide forums - In the present case there is not even an assurance that within next six months one year or two years it may come up. We direct both the Centre and the State Governments to file better affidavits giving us a cut off date by which they propose to set up the Tribunal. Learned Standing Counsel also states today that they are likely to give a revised proposal. They may do so within next two weeks. List this matter after two weeks on 15th March 2019. The personal appearance of two Officers who are present today is exempted unless directed by this Court.
Issues:
1. Failure to set up an appellate Tribunal in accordance with the Supreme Court order. 2. Denial of the right of appeal to the petitioner. 3. Lack of concrete proposal for setting up the Tribunal. 4. Government's delay in providing forums for appeals. 5. Need for a cut-off date for setting up the Tribunal. Analysis: The High Court noted that despite the order passed, two affidavits were filed by the G.S.T. Council and the State. The Court observed that the promises made were merely verbal, with no concrete proposal for establishing the appellate Tribunal. The affidavit by the State indicated a recommendation to set up a Bench in Lucknow, contrary to the Supreme Court's directive that the Tribunal should be located where the Principal Bench of the High Court is situated, which in this case is Allahabad. This delay was deemed as dilatory tactics. The Court expressed concern over the denial of the petitioner's right to appeal and criticized the State and Centre for being quick in making recoveries from individuals with orders against them while failing to provide a forum for appeals. The Court emphasized that a litigant should not be left without a remedy due to the Government's inability to establish necessary forums. There was no assurance of a timeline for setting up the Tribunal, prompting the Court to demand better affidavits from both the Centre and State Governments. In response to the situation, the High Court directed the governments to submit improved affidavits specifying a cut-off date for establishing the Tribunal. The learned Standing Counsel indicated the likelihood of presenting a revised proposal within two weeks. The matter was scheduled for a follow-up on 15th March 2019, with the exemption of personal appearances unless specifically directed by the Court. The Court also instructed the communication of the order to relevant counsels for compliance within 24 hours.
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