The High Court of Jammu and Kashmir (J&K ) and Ladakh has granted the government two weeks more time to file the latest  report with regard to the constitution of the  Goods and Service Tax (GST) Appellate  Tribunal. The government had submitted that a committee, constituted for the purpose, has already initiated the process for selection of the Technical Member, and that some more time was required so as to file the latest status report with regard to the constitution of the GST Tribunal. Section 109 of the Central Goods and Services Act mandates the constitution of a GST Appellate Tribunal, while the same has not been constituted in J&K.

The court had requested the research committee to expedite the process to appoint the Technical Member at the earliest. Get a Copy of Comprehensive Guide to Reverse Charge under GST, Click here A division Bench of Chief Justice Tashi Rabstan and Justice M.A. Chowdhary granted the time after Government Advocate Faheem Nissar Shah sought the same for complying with the directions issued in terms of order passed by the court on August 14 this year.

The PIL was registered  suo-moto by court  last year, considering that the GST Appellate Tribunal is not in place and such the litigants are facing considerable hardships. Considering the fact that the presence and consent of the officer will be necessary for constituting the GST Appellate Tribunal, the Court has arrayed the Government of India through its Secretary, Ministry of Finance as respondent. The  Delay in formation of tribunal  caused delays in addressing GST-related disputes and appeals in Jammu and Kashmir.