Court grants Govt two-week extension to file GST Appellate Tribunal Report
KNT: The Jammu Kashmir and Ladakh High Court has granted the government a two-week extension to file the latest report regarding the constitution of the Goods and Service Tax (GST) Appellate Tribunal. This decision was made by a division bench comprising Chief Justice Tashi Rabstan and Justice M.A. Chowdhary.
The government had requested additional time, citing that a committee formed for this purpose has initiated the selection process for a Technical Member. However, more time is needed to file the latest status report.
Section 109 of the Central Goods and Services Act mandates the establishment of a GST Appellate Tribunal, which has yet to be constituted in Jammu and Kashmir.
The court had previously urged the research committee to expedite the Technical Member’s appointment. Government Advocate Faheem Nissar Shah sought the extension to comply with the court’s directions, issued on August 14.
This public interest litigation (PIL) was registered suo moto by the court last year due to the absence of a GST Appellate Tribunal, causing significant hardships for litigants. The court has named the Government of India, through its Secretary, Ministry of Finance, as a respondent, recognizing the officer’s presence and consent are necessary for constituting the tribunal.
The delay in forming the tribunal has resulted in delays in addressing GST-related disputes and appeals in Jammu and Kashmir. [KNT]


