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Writ Petition allowed by Allahabad HC to quash the proposal to constitute GST Tribunal at Prayagraj

June 3, 2019[2019] 106 6 (Allahabad)

GST : Goods and Services Tax Act, 2017 has been enacted and has come into force with effect from 1-7-2017. Under the said enactment, various authorities have to be set up, namely, GST Council, and GST Council was authorised to make recommendations to Government for constitution of regional Benches and State Benches. Thus, where initially State Government had proposed to set up State Bench of GST Tribunal at Lucknow with area Benches elsewhere including at Allahabad, same being a reasoned and considered one, shall be acted upon and GST Benches shall be constituted accordingly. There is no material which could have created an occasion to re-consider/review above proposal, for constitution of Bench of Tribunal at Lucknow

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