https://www.taxtmi.com/caselaws?id=759389 A time-bound mandamus was issued for completion of the selection process for establishing the GST Appellate Tribunal in Kerala, as steps were already underway and the Court required the process to be completed within four months. The Court declined the separate prayer to substitute "or" with "and" in Section 169 of the CGST Act, holding that a substantive amendment to a statutory provision could not be granted in such a public interest petition and that any individual grievance had to be pursued in appropriate proceedings. en-us Tue, 09 Jul 2024 00:00:00 +0530 Sat, 10 May 2025 21:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759389 A time-bound mandamus was issued for completion of the selection process for establishing the GST Appellate Tribunal in Kerala, as steps were already underway and the Court required the process to be completed within four months. The Court declined the separate prayer to substitute "or" with "and" in Section 169 of the CGST Act, holding that a substantive amendment to a statutory provision could not be granted in such a public interest petition and that any individual grievance had to be pursued in appropriate proceedings. Case-Laws GST Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759389