GST Tribunal non-constitution can justify directing senior government presence to secure implementation of the appellate framework.

Where the statutory GST appellate tribunal has not yet been constituted in Uttar Pradesh, and repeated directions seeking information on its constitution are not complied with, the Court may require the personal presence of a responsible senior officer to secure effective implementation of the appellate framework. The document notes that the challenged orders were appealable before the GST Tribunal, but continued absence of the tribunal led the Court to direct a senior officer of the Ministry of Finance to appear and state when the tribunal would be constituted in the State.

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Issues: Whether, in view of the non-constitution of the Goods and Service Tax Tribunal in Uttar Pradesh, the Court should require personal appearance of a competent authority to indicate the likely date of constitution of the Tribunal.

Analysis: The challenged orders under the U.P. Goods and Service Tax Act, 2017 were stated to be appealable before the GST Tribunal under the statutory appellate structure. The record showed repeated non-compliance with earlier directions seeking information about the constitution of Tribunal benches in Uttar Pradesh, despite the availability of the statutory forum and the continued filing of writ petitions because of its absence.

Conclusion: The Court directed an officer of the Government of India not below the rank of Additional Secretary, Ministry of Finance, to appear and inform the Court about the date by which the GST Tribunal would be constituted in the State of Uttar Pradesh.

Ratio Decidendi: Where the statutory appellate tribunal is not yet constituted and the authorities fail to give timely compliance or instructions, the Court may require the personal presence of a responsible senior officer to secure effective implementation of the statutory appellate framework.

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