The Bombay High Court has directed the Union finance secretary to file an affidavit detailing the steps taken to allot specific premises for the Goods and Services Tax (GST) Appellate Tribunal in Goa. The tribunal has been constituted but has yet to commence operations due to the absence of a designated premises.
Earlier, on April 1, the high court had issued a notice to the Union finance ministry seeking details on the measures taken to provide premises to the tribunal. Observing that the non-functioning of the tribunal affects the statutory remedy available to both taxpayers and the revenue, the division bench of Justices Valmiki Menezes and Amit Jamsandekar directed the secretary to file the affidavit by April 27.
The court emphasized the importance of the tribunal in addressing disputes under the GST regime, noting that its non-operation hampers the legal recourse for taxpayers and revenue authorities alike. The affidavit is expected to outline the timeline and specific actions taken to secure a location for the tribunal in Goa.
This development comes amid ongoing efforts to streamline GST dispute resolution mechanisms across the country. The high court's directive underscores the urgency of establishing functional appellate tribunals to ensure timely justice in tax matters.
