2021 (7) TMI 351 - HC - GST

Maintainability of appeal - non-constitution of Benches of Appellate Tribunal by the GST Council - HELD THAT - Matter requires consideration. Learned Standing Counsel prays for and is granted four weeks time to file counter affidavit. Rejoinder affidavit, if any, may be filed within one week thereafter. List thereafter.

Summary

The High Court of Allahabad heard a case where the petitioner sought relief as no Appellate Tribunal benches were constituted by the GST Council. The petitioner relied on a judgment from the Madras High Court regarding input tax credit. The court allowed four weeks for the respondent to file a counter affidavit and stated that no coercive action would be taken if the petitioner deposited 50% of the penalty within 30 days.