Jammu, Dec 25: The High Court of Jammu and Kashmir and Ladakh has directed the Ministry of Finance, Government of India, to respond to a Public Interest Litigation (PIL) plea urging the establishment of the Goods and Services Tax (GST) Appellate Tribunal in the region.
The PIL was prompted by the court’s recognition of the challenges faced by litigants due to the absence of the GST Appellate Tribunal in Jammu and Kashmir. A bench of Chief Justice N Kotiswar Singh and Justice M A Chowdhary took suo-motu cognisance of the matter and registered it as a PIL, appointing senior advocate R A Jan as amicus curiae to provide expert assistance.
Pertinently Section 109 of the Central Goods and Services Act mandates the establishment of a GST Appellate Tribunal, a provision yet to be realized in Jammu and Kashmir.
While hearing the matter, the bench arrayed the Government of India through its Secretary, Ministry of Finance, as a respondent in the petition. Mr. Shamsi, Deputy Solicitor General of India (DSGI), entered an appearance and accepted notice on behalf of the Secretary, Ministry of Finance, Government of India.
The Court has directed the DSGI to file the Government’s response by March 11, 2024, the next date of hearing.
