LI Network
Published on: December 25, 2023 at 13:12 IST
The High Court of Jammu and Kashmir and Ladakh has called upon the Ministry of Finance, Government of India, to provide a response to a Public Interest Litigation (PIL) that advocates for the establishment of a Goods and Services Tax (GST) Appellate Tribunal in the region.
The PIL stemmed from the court’s acknowledgment of the difficulties faced by litigants due to the absence of a GST Appellate Tribunal in Jammu and Kashmir.
Taking suo motu cognizance of the matter, a bench comprising Chief Justice N Kotiswar Singh and Justice M A Chowdhary registered it as a PIL and appointed senior advocate R A Jan as amicus curiae to lend expert assistance.
Significantly, Section 109 of the Central Goods and Services Act mandates the establishment of a GST Appellate Tribunal, a provision that is yet to be implemented in Jammu and Kashmir.
During the proceedings, the bench summoned the Government of India, represented by its Secretary, Ministry of Finance, as a respondent in the petition. Mr. Shamsi, Deputy Solicitor General of India (DSGI), made an appearance and accepted notice on behalf of the Secretary, Ministry of Finance, Government of India.
The Court has instructed the DSGI to submit the Government’s response by March 11, 2024, the scheduled date for the next hearing.
Case Title: COURT ON ITS OWN MOTION Vs. UNION TERRITORY OF J AND K