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of <h1>Government's online transfer policy upheld, but no power to force deadline; Tribunal's interference in GST transfers curtailed</h1> HC held that while the Government's policy to implement an online general transfer system in the GST Department is laudable, neither the Tribunal nor the ... General transfer in GST Department - Revenue submits that normally general transfer is being effected during the month of March - HELD THAT:- On account of the interdiction of the Tribunal, the 2nd respondent is not in a position to effect the general transfer. It is undertaken before this Court that online transfer, the entire guidelines as well as the software will be implemented by the Department within six months from today. The submission is recorded. We also had the advantage of hearing the learned Senior Counsel Sri.Renjith Thampan appearing for the party respondents. The Tribunal proceeded to dispose of the matter in the light of the earlier interim order as well as taking note of the Government Policy (Annexure-A1) for implementing online general transfer. No doubt, the object behind Annexure-A1 is laudable but it's implementation may take time. The Tribunal or the Court cannot force the Government to implement such guidelines within a particular time frame. This Original Petition is disposed of. The State challenged an order of the Kerala Administrative Tribunal concerning effecting general transfers in the State Goods & Services Tax Department. The Tribunal's interim order of 13.06.2024 enjoined that 'the general transfer for the year 2024 shall not be permitted to be implemented without following the guidelines stipulated in Annexure-A1 by creating an electronic Data Base and finalising the general transfer through the online methods,' and stayed any further general transfers 'without implementing the methods as stipulated in Annexure-A1 Government Order.' The Tribunal later observed that a pending transfer request 'can be considered' and that the interim order would 'continue to operate.' The High Court recorded the Department's undertaking to implement the online transfer guidelines and software within six months, noting that a Court or Tribunal 'cannot force the Government to implement such guidelines within a particular time frame.' The High Court set aside the impugned Tribunal order, permitted offline transfer for the current year, and directed that 'for the next general transfer onwards online transfer shall be effected based on the guidelines.'
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