INSUBCONTINENT EXCLUSIVE:
A petition has been filed in Supreme Court for constitution of GST Appellate TribunalA petition has been filed before the Supreme Court
seeking constitution of the Goods and Services Tax (GST) Appellate Tribunal.The petition, which is likely to come up for hearing shortly,
said that even after four years of the Central Goods and Services Act coming into existence, the tribunal has not been constituted.It
claimed that the citizen aggrieved are constrained to approach respective high courts in the absence of a Tribunal and the same is
said.It said that the constitution of national and other benches of Appellate Tribunal has become an absolute necessity of the hour and the
respondents cannot drag its constitution for an indefinite period.It further said that the period of limitation to file appeal before the
tribunal, i.e., 90 days, cannot be extended by way of administrative order by the Centre in contravention of statutory provisions, and more
particularly such extension cannot be given for an indefinite period.
