2024 (9) TMI 1633

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : ADV K.LATHA FOR THE RESPONDENTS: SRI.MUHAMMED RAFIQ, SPL.GOVERNMENT PLEADER JUDGMENT A.Muhamed Mustaque, Acg.C.J. This writ petition is filed by the Chartered Accountant seeking the following prayers; (i) To issue a Writ of Mandamus or other appropriate Writ, orders or directions, directing the respondents to expeditiously establish the GST Appellate Tribunal in the State of Kerala in accordance .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eps have already been taken to establish the GST Appellate Tribunal and the selection process is going on. This submission is recorded. 3. In regard to the second prayer, 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X