The High Court of Jammu and Kashmir and Ladakh has issued an order to the Ministry of Finance, Government of India, asking the department to respond to the Public Interest Litigation (PIL) plea. The plea urges to set up the Goods and Services Tax (GST) Appellate Tribunal in the region.
The court acknowledged the difficulties faced by litigants in Jammu and Kashmir due to the absence of the GST Appellate Tribunal and requested for establishment through filing the PIL. Chief Justice N Kotiswar Singh and Justice M A Chowdhary took suo motu cognizance of the matter and registered it as a PIL. They appointed senior advocate R A Jan as amicus curiae to offer expert support.
It is worth noting that Section 109 of the Central Goods and Services Act requires the establishment of a GST Appellate Tribunal, which has not yet been realized in Jammu and Kashmir.
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During the hearing, the bench made the Government of India, represented by the Secretary of the Ministry of Finance, a respondent in the petition. Mr. Shamsi, Deputy Solicitor General of India (DSGI), appeared on behalf of the Secretary and accepted the notice.
The Court has instructed the DSGI to submit the Government’s response by March 11, 2024, which is the date set for the next hearing.
