https://www.taxtmi.com/caselaws?id=403943 The Allahabad HC held that, under the CGST and UP GST Acts, constitution and notification of the State Bench and Area Benches of the GST Tribunal rest with the Central Government acting on the GST Council's recommendation, while the State Government's role is limited to requesting Area Benches. It further held that a later proposal dated 29.05.2020, originating from an officer lacking the required authority, could not validly replace the earlier approved recommendation for a State Bench at Prayagraj and four Area Benches. The impugned later proposal and 40th Council approval were set aside, and the earlier recommendation was restored for implementation. en-us Tue, 09 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403943 The Allahabad HC held that, under the CGST and UP GST Acts, constitution and notification of the State Bench and Area Benches of the GST Tribunal rest with the Central Government acting on the GST Council's recommendation, while the State Government's role is limited to requesting Area Benches. It further held that a later proposal dated 29.05.2020, originating from an officer lacking the required authority, could not validly replace the earlier approved recommendation for a State Bench at Prayagraj and four Area Benches. The impugned later proposal and 40th Council approval were set aside, and the earlier recommendation was restored for implementation. Case-Laws GST Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403943