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2019 (12) TMI 168 - HC - GSTTerritorial Jurisdiction - proposed location of various States and Area Benches of GSTAT has been finalised for 26 States and 5 Union Territories - HELD THAT - The matter is engaging the attention of the Division Bench as also in view of the assurance given by Sri Shukla that the matter would be resolved by the appropriate authorities at the earliest, as prayed three weeks 'time is granted to him to obtain instructions and file aproper affidavit, if necessary, to bring on record the further action taken for constitution of appropriate Benches of GSTAT for the State of Uttar Pradesh. List on 13.11.2019.
Issues: Constitution of benches for GSTAT in Uttar Pradesh
Analysis: 1. The judgment pertains to the constitution of benches for the Goods and Services Tax Appellate Tribunal (GSTAT) in Uttar Pradesh. The petitioner, through their counsel, highlighted the urgency of addressing the issue due to the significant number of litigants in the state. 2. The court noted that during a meeting of the GST Council on 21.06.2019, the proposed locations of benches for 26 states and 5 Union Territories were finalized. However, the decision regarding the constitution of benches in Uttar Pradesh was deferred for further consideration. 3. The counsel representing the Union was unable to provide information on the decision taken by the GST Council in the subsequent meeting held on 20.09.2019. The court granted three weeks' time for the counsel to obtain instructions and file a proper affidavit regarding the progress made in constituting the GSTAT benches in Uttar Pradesh. 4. Acknowledging the importance of the matter, the court scheduled the next hearing for 13.11.2019, emphasizing the need for prompt action to resolve the issue and listing the counsel for the respondent to ensure their involvement in the proceedings. In conclusion, the judgment underscores the significance of expeditiously addressing the establishment of GSTAT benches in Uttar Pradesh to cater to the needs of the litigants in the state. The court has directed the concerned authorities to provide updates and take necessary actions promptly to resolve the issue.
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