“The need of the hour is the urgent need of the hour to constitute the National and other Benches of the Appellate Tribunal under Section 109 of the CGST Act, 2017 and the Respondents cannot drag its constitution indefinitely,” the petition said.
The petition, filed on 12 July, also refers to the legal adage ‘Justice Delayed is Justice Denied’ and in the absence of the Appellate Tribunal, people would not be able to get justice within a reasonable period. and this is causing immense hardship to the litigants across the country.
The petition, filed through advocate Preeti Singh, states that immediately after demonetisation (in November 2016), which adversely affected the business of the common man, the respondents on one hand hurriedly implemented GST, while on the contrary deliberately implemented GST. The Tribunal has not been constituted. Whereas a Tribunal should be constituted under this Act. In addition, GST was introduced with the aim of simplifying the taxation laws in India by merging multiple tax laws at various central and state levels and reducing the burden of payment of multiple taxes on the shoulders of common citizens.
Social activist and lawyer Amit Sahni had earlier made a representation to the Finance Ministry and the GST Council, requesting that the mandate under Section 109 of the Central Goods and Services Act, 2017 to constitute the Appellate Tribunal is just and appropriate. Quick steps should be taken.
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