2024 (9) TMI 1633 - HC - GST

Seeking direction to respondents to expeditiously establish the GST Appellate Tribunal in the State of Kerala in accordance with the provisions of Section 112 of the CGST Act 2017 forthwith - Revenue submits that the steps have already been taken to establish the GST Appellate Tribunal and the selection process is going on - HELD THAT - This submission is recorded. Rectification of Section 169 of the CGST Act 2017 by correcting the erroneous usage of the word or with the correct word and , thereby such amendment will mandate assessing officers to serve notices and orders through at least minimum of three alternative modes of service, ensuring compliance with the principles of natural justice and providing an opportunity for affected parties to be heard - HELD THAT - This Court cannot grant such a relief in the public interest litigation filed by the petitioners. The individual grievance of the person will have to be considered in appropriate manner in an individual litigation to be initiated by such person - the prayer is declined. In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, it is ordered that entire selection process shall be completed within a period of four months. The writ petition is disposed of.

Summary

The High Court of Kerala disposed of a writ petition filed by a Chartered Accountant seeking the establishment of the GST Appellate Tribunal in the state. The court ordered the completion of the selection process for the tribunal within four months. The court declined to grant relief regarding the correction of a section in the CGST Act, stating it should be pursued through individual litigation.