https://www.taxtmi.com/caselaws?id=391093 The GST Appellate Tribunal for U.P. had not been constituted despite the statutory mandate, leaving assessees without an alternative remedy against First Appellate Authority orders. The Court stressed that machinery provisions are as important as charging provisions and required the Central Government and GST Council to take positive steps rather than offer explanations for delay. It further noted that the State Government's role is confined to area benches, while the location of the State Bench falls within the Central Government's domain under the statutory scheme. Exercising Article 226 powers, the Court directed an affidavit stating the timeframe for constitution of the Tribunal and required the Additional Secretary, Ministry of Finance to appear on the next date. en-us Thu, 16 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391093 The GST Appellate Tribunal for U.P. had not been constituted despite the statutory mandate, leaving assessees without an alternative remedy against First Appellate Authority orders. The Court stressed that machinery provisions are as important as charging provisions and required the Central Government and GST Council to take positive steps rather than offer explanations for delay. It further noted that the State Government's role is confined to area benches, while the location of the State Bench falls within the Central Government's domain under the statutory scheme. Exercising Article 226 powers, the Court directed an affidavit stating the timeframe for constitution of the Tribunal and required the Additional Secretary, Ministry of Finance to appear on the next date. Case-Laws GST Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391093