2026 (2) TMI 1321 - HC - GST

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 ... Constitution of a Tribunal u/s 109 - duty to make the Tribunal functional for adjudicatory work - implementation of virtual/e court mode and IT enablement for tribunal hearings - appointment of Members and readiness of infrastructure - judicial direction to place affidavit by an officer not below Joint Secretary - HELD THAT:- It appears that the Tribunals were constituted way back vide notification dated 31st July, 2024. We fail to understand when the appointments of the members were made way back in August, 2025 what prompted the respondent in not taking timely steps to make the Tribunal functional. Be that as it may, having regard to the submissions on instructions made by Mr. Jaitley, learned Standing Counsel for the Central Government, we deem it appropriate to direct the affidavit to be placed on record duly sworn by an officer not below the rank of Joint Secretary, Department of Revenue. In the matter of timely effective steps being taken in making the Tribunal actual functional viz. discharging the adjudicatory duties. We grant time of one week for the same. 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 The available affidavit details steps taken (orders for staggered filing withdrawn, identification of permanent and temporary premises, posting of certain officers, and IT readiness) but does not confirm full operational commencement.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.