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Constitution of a Tribunal requires active steps to render it...

Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.

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GST February 27, 2026 Case Laws HC
Constitution of a Tribunal requires active steps to render it functional; the HC emphasised the duty to enable tribunals for adjudicatory work including virtual/e court capability and IT infrastructure, and to complete appointments of Members. The court directed an affidavit by an officer not below Joint Secretary verifying steps taken, and granted one week for the respondents to implement measures to make the Tribunal operational for discharge of adjudicatory duties.

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Acts Income Tax