Tribunal Functionality: respondents must certify readiness and make the GST tribunal operational within a short statutory timeline.

Question whether the GST adjudicatory tribunal has been made functional under the statutory scheme was examined, with emphasis on infrastructure, staffing and IT enablement as prerequisites for hearings; evidence showed preparatory steps but not full commencement of adjudicatory functions. The legal prescription identified is that respondents must furnish an authoritative affidavit by a senior officer certifying steps taken and complete remaining tasks within a short timeline. Outcome: respondents directed to file the affidavit and take effective steps within one week to render the Tribunal operational, with further listing thereafter.

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Issues: Whether the GST Adjudicatory Tribunal (Delhi Bench) has been made functional in accordance with Section 109 read with Section 112 of the Central Goods and Services Tax Act and whether directions should be issued to the respondents to take immediate steps (including filing of an affidavit by a senior officer) to make the Tribunal operational.

Analysis: The statutory framework requires constitution of a Tribunal under Section 109 to entertain appeals under Section 112. Evidence on record addresses infrastructure, temporary premises, staffing and IT enablement including online filing and virtual hearing capabilities; however, actual commencement of adjudicatory functioning remains incomplete. The available affidavit details steps taken (orders for staggered filing withdrawn, identification of permanent and temporary premises, posting of certain officers, and IT readiness) but does not confirm full operational commencement. Given the elapsed time since notifications and appointments and the remaining tasks to enable hearings, a targeted direction for a further authoritative affidavit and a short timeline to complete functional readiness is appropriate to secure compliance with statutory mandate.

Conclusion: A direction is issued for an affidavit to be placed on record sworn by an officer not below the rank of Joint Secretary, Department of Revenue, and the respondents are granted one week to take effective steps to make the Tribunal actually functional for discharging adjudicatory duties; matter to be listed for further consideration on the specified date.

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