https://www.taxtmi.com/caselaws?id=787173 Question whether the GST adjudicatory tribunal has been made functional under the statutory scheme was examined, with emphasis on infrastructure, staffing and IT enablement as prerequisites for hearings; evidence showed preparatory steps but not full commencement of adjudicatory functions. The legal prescription identified is that respondents must furnish an authoritative affidavit by a senior officer certifying steps taken and complete remaining tasks within a short timeline. Outcome: respondents directed to file the affidavit and take effective steps within one week to render the Tribunal operational, with further listing thereafter. en-us Mon, 02 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787173 Question whether the GST adjudicatory tribunal has been made functional under the statutory scheme was examined, with emphasis on infrastructure, staffing and IT enablement as prerequisites for hearings; evidence showed preparatory steps but not full commencement of adjudicatory functions. The legal prescription identified is that respondents must furnish an authoritative affidavit by a senior officer certifying steps taken and complete remaining tasks within a short timeline. Outcome: respondents directed to file the affidavit and take effective steps within one week to render the Tribunal operational, with further listing thereafter. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787173