High Court Orders GST Tribunal Benches in Uttar Pradesh, Relief for Petitioners

The High Court directed the establishment of GST Tribunal benches in Uttar Pradesh, allowing petitioners to appeal once constituted. The Court ordered the Central Government to specify and operationalize the benches by a specified date, granting relief to petitioners and preventing coercive actions until the Tribunal's establishment. Regarding the release of seized goods, the Court emphasized compliance with statutory conditions under the CGST Act, 2017 for release, denying a specific direction in this regard. The writ petitions challenging orders under the Act were disposed of, addressing appeal challenges and release procedures under the Act.

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Issues:
1. Challenge to order under Section 129 (1) (b) of the Central Goods and Services Tax Act, 2017 and Section 107 of the Act for levy of tax and penalty.
2. Constitution of GST Tribunal under the Act, 2017.
3. Release of seized vehicle/tractor and goods under Section 129 of the Act.

Analysis:
1. The petitioner challenged the orders under the CGST Act, 2017, contending that the GST Tribunal was not constituted, depriving the petitioner of the appeal remedy under Section 112. The High Court previously directed the GST Council to recommend the establishment of the State Bench and Area Benches of the Appellate Tribunal in Uttar Pradesh. The Court ordered the Central Government to specify the benches and ensure their functionality by a set date. It allowed petitioners to appeal to the Appellate Tribunal once established, preventing coercive actions until then. The Court granted relief to the petitioners and disposed of the writ petitions without costs.

2. Regarding the release of the seized vehicle/tractor and goods, the Court noted the self-contained procedure in the CGST Act, 2017 for release upon fulfilling conditions after seizure under Section 129. The petitioner must comply with the Act's provisions for the release, making it subject to meeting the necessary conditions. The Court concluded that it cannot issue a direction as requested in the second prayer of the petition. Consequently, the writ petition was disposed of with directions only concerning the first prayer challenging the orders under the CGST Act, 2017.

This judgment addressed the challenges faced by the petitioner in appealing under the CGST Act, 2017 due to the absence of the GST Tribunal in Uttar Pradesh. It highlighted the steps taken by the Court and the directions issued to establish the Tribunal for providing a remedy to aggrieved parties. Additionally, it clarified the procedure for the release of seized goods and vehicles under the Act, emphasizing compliance with statutory requirements for release.

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