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2019 (7) TMI 1071 - HC - GSTConstitution of GST tribunal - jurisdiction to decide the location of bench - Section 109 (6) of Central Goods Services Tax Act, 2017 - non-consideration of various provisions - principles of natural justice - HELD THAT - From a bare reading of the provision of the Act itself it is clear that it is not in the domain of the State Government to make a recommendation for deciding the place of the State Bench of the Tribunal. The role of the State is confined to determine the place of area benches. Insofar as the determination of location of the State Bench is concerned, it remains in the domain of the Central Government for which the matter is under consideration before the Central Government. This provisions have not been considered at all, hence, prima facie the judgement appears to be bereft with non-consideration of the facts. The Central Government shall proceed in accordance with Section 109 (6) of C.G.S.T. Act, 2017. List this matter on 19.08.2019.
Issues: Determination of location of State Bench of the Tribunal under Section 109(6) of Central Goods & Services Tax Act, 2017
In the judgment delivered by the Allahabad High Court, the court addressed the issue of determining the location of the State Bench of the Tribunal under Section 109(6) of the Central Goods & Services Tax Act, 2017. The petitioner's counsel highlighted the specific provisions of the Act, emphasizing that the State Government's role is limited to deciding the place of area benches, while the determination of the State Bench's location falls under the jurisdiction of the Central Government. The court noted that the matter regarding the location of the State Bench was under consideration by the Central Government. The court also referred to a previous judgment of the Lucknow Bench, pointing out that the provisions of Section 109(6) were not adequately considered in that judgment. The court directed the Central Government to proceed in accordance with Section 109(6) of the CGST Act, 2017 and scheduled the matter for further hearing on a specified date. Furthermore, the High Court Bar Association proposed that the State Bench could be housed in a premises in Allahabad due to its central location, larger territorial jurisdiction, and ample parking space. The proposal received support from the Bar members. The Assistant Solicitor General of India was granted three weeks to file a status report regarding the decision taken by the Central Government in this regard. In conclusion, the judgment focused on the delineation of responsibilities between the State and Central Governments in determining the location of the State Bench of the Tribunal under the CGST Act, 2017. It highlighted the need for adherence to statutory provisions and directed the Central Government to take appropriate action in line with the law. The proposal for housing the State Bench in Allahabad was also considered favorably, pending further updates from the Central Government.
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