GST tribunal formation process starts

The Supreme Court took note of the Centre’s submissions that the process of setting up the national and regional GST tribunals has started and disposed of a PIL on the issue. The top court had, on August 6, 2021, issued notices to the Centre and the Goods and Services Tax (GST) Council on the public interest litigation (PIL) matter filed by lawyer-activist Amit Sahni.

A bench comprising Chief Justice D Y Chandrachud and Justices J B Pardiwala and Manoj Misra was told by Attorney General R Venkataramani that the Union finance ministry issued a notification on September 14 and the process of setting up the tribunals has commenced.

The bench asked the attorney general whether the tribunals have become functional. The topmost law officer in the country said the process is on. The bench disposed of the PIL and assured senior advocate Mahabir Singh, who appeared in the court on behalf of the petitioner, that he may come back if the tribunals are not made functional.