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TMI Blog2022 (3) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... AD HIGH COURT ] passed by the Division Bench? (ii) Whether under the facts and circumstances of the case and in the interest of dealers in State of Uttar Pradesh under the CGST Act/ U.P.GST Act, 2017, a direction needs to be issued immediately to the respondent No.4 to notify the State Bench and Area Benches of GST Appellate Tribunal in the State of Uttar Pradesh, within a time bound period so that persons/ dealers may avail statutory remedy of appeal under Section 112 of the CGST Act/ U.P. GST Act, 2017 and they may not suffer further? (iii) Establishment of the State Bench of GST Appellate Tribunal at Prayagraj and its four Area Benches in the State of Uttar Pradesh in terms of the final judgment of the Division Bench dated 09.02.2021 in Writ Tax No.655 of 2018 (M/s Torque Pharmaceuticals Pvt. Ltd. vs. Union of India and 5 others) [ 2021 (2) TMI 435 - ALLAHABAD HIGH COURT ] and other 29 connected writ petitions? Let this order alongwith the records of the writ petition be placed before Hon ble the Chief Justice for constitution of a Larger Bench so that people in the State of Uttar Pradesh having right to avail remedy of appeal under Section 112 of the CGST/ U.P. GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o maintainability of the writ petition on the ground that the petitioner has a remedy of appeal under Section 112 of the Act, 2017. They along with the learned Additional Solicitor General of India, jointly submit that the matter of constitution of State Bench of Tribunal at Prayagraj and 4 Area Benches in other parts of Uttar Pradesh is pending before the respondent No.4 but on account of interim order dated 04.03.2021 passed by the Division Bench in PIL CIVIL No.6024 of 2021 (Awadh Bar Association High Court, Lko Thru Gen.Secy. Anr. vs. U.O.I.Thru Secy. Finance Ministry, New Delhi Ors.), neither State Bench nor Area Benches under Section 109 of the Act, 2017 could be notified. Therefore, as and when the State Bench and Area Benches are notified, the petitioner may avail the statutory remedy of appeal under Section 112 of the Act, 2017. It is further submitted that disputed questions of fact are involved in the case, which cannot be decided in writ jurisdiction under Article 226 of the Constitution of India. 6. Learned standing counsel for the State of U.P. has also produced copy of instructions dated 08.03.2021 sent by Joint Commissioner (GST) Commercial Tax, Headquarter L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of dealers under the Act, 2017 have been left remediless due to non-creation of GST Tribunal in the State of Uttar Pradesh despite statutory provision of appeal under Section 112 and this situation has arisen at the instance of a Bar Association which has no locus standi to oppose to the constitution of Tribunal or to render remediless lacs and lacs of dealers in the garb of the aforesaid PIL, thirdly, no public interest can be said to be involved in the aforesaid two PILs filed by a Bar Association and fourthly, that on one hand, the respondent No.5 has failed to carry out the legislative mandate of Section 109 of the Act, 2017 and thus, dealers have been left remediless and on the other hand, the respondent Nos.1, 2 and 3 have raised a preliminary objection as to maintainability of the writ petition on the ground of statutory remedy of appeal, which is impermissible. 9. We have carefully considered the submissions of learned counsels for the parties and perused the records and instructions. Discussion:- 10. As per copy of letter of Additional Chief Secretary, Tax and Registration dated 21.02.2019 annexed with the instructions of the State-respondents, the number o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions communicated to us on behalf of respondent nos. 1 and 2, we deem it appropriate to direct respondent nos. 1 and 2 for not establishing Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh without leave of this Court. Let this petition for writ be listed for final disposal on 15.03.2021. In the meanwhile, respondents, if desire, may file counter affidavit to the petition for writ. 11. Section 109 of the CGST Act, 2017 has conferred power upon the Central Government to constitute Goods and Service Tax Appellate Tribunal by notification, on the recommendation of the GST Council. As per scheme of the Act, the GST Tribunal would be the last fact finding authority. Non-constitution of Tribunal has left remediless lacs and lacs dealers under the Act, 2017 in the State of Uttar Pradesh since the year 2017, particularly small and medium class dealers who are not able to afford to file writ petitions against orders of the First Appellate Authority for variety of reasons including high cost of litigation in High Court. 12. The High Court under Article 226 of the Constitution of India has undoubtedly very wide powers but such powers cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny Court how and in what circumstances interim orders should or should not be passed but it is certainly our intention to make it known to the Courts that the time has come when it is necessary to be somewhat more circumspect while granting an interim order in matters having financial or economic implications. (Emphasis supplied by us) 15. In Union Of India Anr vs Cynamide India Ltd. Anr, (1987) 2 SCC 720 (para-37), Hon ble Supreme Court considered the stay of implementation of the notifications and held as under: 37. We notice that in all these matters, the High Court granted stay of implementation of the notifications fixing the maximum prices of bulk drugs and the retail prices of formulations. We think that in matter of this nature, where prices of essential commodities are fixed in order to maintain or increase supply of the commodities or for securing the equitable distribution and availability at fair prices of the commodity, it is not right that the court should make any interim order staying the implementation of the notification fixing the prices. We consider that such orders are against the public interest and ought not to be made by a court unless the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on orders conferred on the High Court under Article 226 being a judicial discretion to be exercised on the basis of well-established judicial norms, could not have been used by the High Court to make the said interim orders which could not have any way helped or aided the Court in granting the main relief sought in the writ petition. The said interim orders, therefore, not being those made to maintain the status quo or undo an order, the review of which is sought, so that the ultimate relief to be granted to the party approaching it, may not become futile, they become wholly unsustainable. Such interim orders are made by the High Court, to say the least, without realisation that they had the effect of putting the Chairman and its Members to ridicule in the eyes of the general public and making a constitutional institution of the BPSC a mockery. For the said reasons, the interim orders impugned in the S.L.P.s cannot be sustained and are liable to be set aside. (Emphasis supplied by us) 17. In the case of Morgan Stanley Mutual Fund vs Kartick Das, (1994) 4 SCC 225 (para-36), Hon ble Supreme Court laid down certain factors which should weigh with the court in grant of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rustrated. It is in fact a litigation in which a person is not aggrieved personally but brings an action on behalf of down- trodden mass for the redressal of their grievance. .. (Emphasis supplied by us) 19. In the case of Sachidananda Pandey vs State Of West Bengal Ors, (1987) 2 SCC 295 (para-61), Hon ble Supreme Court held as under: 61. It is only when courts are apprised of gross violation of fundamental rights by a group or a class action or when basic human rights are invaded or when there are complaints of such acts as shock the judicial conscience that the courts, especially this Court, should leave aside procedural shackles and hear such petitions and extend its jurisdiction under all available provisions for remedying the hardships and miseries of the needy, the under-dog and the neglected ... (Emphasis supplied by us) 20. In the case of Bombay Dyeing Manufacturing Co. Ltd vs Bombay Environmental Action Group and others, (2005) 5 SCC 1961 (para-22), Hon ble Supreme Court explained that when an interim order may be passed in a public interest litigation and held as under: 22. But, there cannot be doubt or dispute whatsoever that bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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