The Supreme Court has issued the notice to Union Of India as the GST Appellate Tribunal (GSTAT) is not functional till date.

The bench of Justice J.B. Pardiwala and Justice Manmohan has said “We would like to first know at the earliest why the Goods and Services Tax Appellate Tribunal has not been made functional till this date. We want a report in the aforesaid regard by the next date of hearing.”

The petitioner/assessee submitted that the High Court declined to entertain the Writ Petition filed by the petitioner – herein on the ground that the petitioner has an efficacious remedy of an appeal under Section 112 of the Central Goods and Services Act, 2017 before the Goods and Services Tax Appellate Tribunal.

However, the fact is that the Goods and Services Tax Appellate Tribunal has not been made functional till this date.
5. When this matter was being heard, Mr. Rupesh Kumar, the learned Senior counsel appearing for the department submitted that it is true that the Goods and Services Tax Appellate Tribunal is not functional but if the assessee wants to file an appeal, he can file it with a pre-deposit of 10% of the tax liability demanded by the authority.

The court held that a writ petition had to be filed before the High Court as the Department wants to claim back the amount which was already refunded to the assessee. The order passed by the Department asking the assessee to pay back the already refunded amount shall remain from its operation.

The court issued the notice to the government, returnable in three weeks.

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Case Details

Case Title: Team Computers Private Limited Versus Union Of India & Ors.

Case No.: Petition for Special Leave to Appeal (C)  No.29276/2024

Date: 13/12/2024

Counsel For Petitioner: Kavin Gulati

Counsel For Respondent: Rupesh Kumar