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GST Appellate Tribunal for Kerala must be set up within 4 months, as per High Court directive on Section 112 of CGST Act.
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....The High Court directed respondents to expeditiously establish the GST Appellate Tribunal in Kerala as per Section 112 of the CGST Act 2017. While noting steps were underway, it ordered completion of the entire selection process within four months. The Court declined to rectify Section 169 by replacing "or" with "and" to mandate service through minimum three modes, stating individual grievances must be raised through separate litigation. The writ petition was disposed of.....