Awadh Bar Association roots for GST Appellate Tribunal in Lucknow

Awadh Bar Association roots for GST Appellate Tribunal in Lucknow

Tussle between two Uttar Pradesh cities escalates over the establishment of the GST Appellate Tribunal in the state

The Awadh Bar Association has moved the Lucknow bench of the Allahabad High Court seeking the establishment of the GST Appellate Tribunal at Lucknow, and not Allahabad which is the principal seat of the state's High Court.

The Association has stated that Allahabad being the principal seat of the High Court is irrelevant in deciding the location of the tribunal. The plea states, "It has been categorically held by this Hon'ble Court vide judgment and order dated 31.05.2019 passed PILL. Civil No. 6800 of 2019, that there is no such law or a judicial pronouncement that the GST Tribunal or any other Tribunal should only be established at Principal seat the location of the Tribunal falls in the exclusive domain of the executive and is an issue which is non-justiciable."

To further its argument, the Awadh Bar Association submitted that Lucknow is conveniently located for the litigants because of its geographical situation, well connectivity with railways, airway as well as expressways and highways compared to Allahabad.

They have further said in the plea that the GST Tribunal would be substituting the Commercial Tax Tribunal (Vat Tribunal) which has its Headquarter in the Uttar Pradesh capital city Lucknow.

It has also been stated that the Area Bench proposed to be established at Prayagraj (Allahabad) will cater to the needs of the litigants of Allahabad and surrounding areas without causing any inconvenience to the litigants of that region.

The petition has its genesis in some conflicting orders passed by the High Court at Allahabad and that at Lucknow, for the establishment of the GST Appellate Tribunal in those respective cities.

The GST Council had in August 2018 had sought the State Government's recommendation for the establishment of a State Bench and Area Benches of the Tribunal.

In February 2019, the UP Government recommended for State Bench at Lucknow and 20 Area Benches in different cities.

It was followed by several conflicting orders passed by the two benches of the High Court leading to a tussle as to where the State bench of the GS Tribunal should be established.

The tussle has resulted in the GST Council being left in a state of confusion over the location of the proposed tribunal and inordinate delay in its establishment, causing immense hardship to the litigants of the state.

"It is expedient in the interest of justice that the decision of the GST Council dated 14.03.2020 be quashed and the initial proposal of State Government on 21.02.2019 culminating the Respondent No. l be directed to constitute the Tribunal in accordance with the said decision, forthwith," the Bar Association requested in the plea.

The plea has been filed by the Awadh Bar Association's General Secretary Sharad Pathak through Advocate Prafulla Tiwari.