2019 (10) TMI 1232 - HC - GST

Denial of existing Benches; for redressal of grievance through appeal through appellate Forum to the State of Rajasthan - HELD THAT - The GST Council is directed to take a final decision for notifying the Bench for the State of Rajasthan on or before the next dated. List on 18.11.2019.

Summary

Issues: Establishment of Regional Bench of GST Appellate Tribunal in State of Rajasthan

Analysis:
The primary issue in this case revolves around the establishment of a Regional Bench of the GST Appellate Tribunal in the State of Rajasthan. The petitioner's counsel highlighted that the respondents had failed to provide such a Bench, leading to the court's intervention. The court, in response to this concern, directed the Central Government to produce the file containing the reasoning behind the denial of existing Benches for grievance redressal through appeal in Rajasthan.

Subsequently, the learned Additional Solicitor General explained that the Bench could not be set up initially due to the absence of a proposal from the State Government at the time of issuing the relevant Notification. However, a proposal has now been received from the State Government, and the matter is actively under consideration by the Central Government. In light of this development, the court directed the GST Council to make a final decision on notifying the Bench for Rajasthan by the next scheduled date.

As a result, the court listed the matter for further hearing on 18.11.2019, during which both the learned Additional Solicitor General and the Advocate General were instructed to file a reply to the writ petition. This comprehensive analysis demonstrates the procedural steps taken by the court to address the issue of establishing a Regional Bench of the GST Appellate Tribunal in Rajasthan, ensuring that all relevant parties are given an opportunity to present their arguments and that a final decision is reached promptly.