Continued Non-Functioning of GSTAT Impacting Taxpayers’ Statutory Right: Delhi High Court Seeks Affidavit from FinMin

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Continued Non-Functioning of GSTAT Impacting Taxpayers’ Statutory Right: Delhi High Court Seeks Affidavit from FinMin

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Published on

21/01/2026

By Mariya Paliwala

Continued Non-Functioning of GSTAT Impacting Taxpayers’ Statutory Right: Delhi High Court Seeks Affidavit from FinMin

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The Delhi High Court has expressed serious concern over the continued non-functioning of the Goods and Services Tax (GST) Appellate Tribunal, despite a clear statutory mandate under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017. The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul observed that the absence of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Continued Non-Functioning of GSTAT Impacting Taxpayers’ Statutory Right: Delhi High Court Seeks Affidavit from FinMin

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