A petition has been filed in the Supreme Court to constitute the Goods and Services Tax Appellate Tribunal.
The petition, which is expected to be heard soon, claims that the tribunal has not been established despite the fact that the Central Goods and Services Act has been in existence for four years.
It claimed that the citizen aggrieved are constrained to approach the respective High Courts in the absence of a Tribunal and the same is overburdening work of the High Courts as well.
Advocate Amit Sahni said, “In absence of an Appellate Tribunal, the litigants are not able to get justice within a reasonable period and the same is causing extreme hardship to the litigants across the country.”
It said that the establishment of a National and other Appellate Tribunal benches has become a need of the hour and that the respondents cannot delay its establishment indefinitely.
It further said that the period of limitation to submit an appeal before the tribunal, which is 90 days, cannot be extended by the Centre by administrative order in contravention of statutory provisions, and that such an extension cannot be granted indefinitely.