2021 (3) TMI 244 - HC - GST

Maintainability of petition - grievance of the petitioners is with regard to decision of the Goods and Services Tax Council on Agenda Item No. 6 undertaken in its 39th meeting held on 14.03.2020 - HELD THAT - Several contentions have been raised by learned counsel for the petitioners while questioning correctness of the decision aforesaid. Having considered the same, we deem it appropriate to admit this petition for writ and to hear the same finally at earliest. The writ petition is admitted for hearing. No post admission notice be issued as the parties are already represented by their counsels - Let this petition for writ be listed for final disposal on 15.03.2021.

Summary

Issues: Challenge to GST Council decision on Agenda Item No. 6 - Establishment of GST Appellate Tribunal without court's leave.

Challenge to GST Council Decision:
The petition was filed challenging the decision of the Goods and Services Tax Council on Agenda Item No. 6 from its 39th meeting. The petitioners, represented by the Awadh Bar Association High Court, Lucknow, and its Secretary, raised several contentions questioning the correctness of the decision. After considering the arguments, the court admitted the writ petition for hearing and decided to hear it at the earliest.

Admission and Directions:
The court admitted the writ petition for hearing without issuing a post-admission notice due to the parties already being represented by their counsels. After considering the arguments and instructions from the respondents, the court directed the respondents not to establish the Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh without the leave of the Court. The writ petition was scheduled for final disposal on 15.03.2021, allowing the respondents to file a counter affidavit if desired in the meantime.