The Supreme Court on Monday sought responses from the Centre and the GST Council on a PIL seeking directions to the government to constitute the Goods and Services Tax Appellate Tribunal “on utmost priority basis and as early as possible, in the interest of justice”.

A bench of Justice D.Y.Chandrachud and Justice Hima Kohli sought the replies of the authorities on the petition filed by advocate Amit Sahni complaining that despite the GST legislation being enacted in 2016, the promised tribunal has not been set up.

In 2016, the GST Bill was passed in both the houses of Parliament to rationalise the goods and services tax structure in the country and from July 1, 2016 the Central Goods and Services Act (GST) formally came into force.

Section 109 of the Act mandates the constitution of a GST Appellate Tribunal to deal with appeals and disputes raised against the taxing and adjudicatory authorities dealing with the GST levy.

This was conceptualised as an effective means of redressal and avoid the rigmarole of regular court proceedings.

However, till date the proposed GST Appellate Tribunal has not been constituted.

“The citizen aggrieved of the orders passed by Appellate/Revisional Authority, are constrained to approach respective High Court under Article 226 by way of Writ Petition in absence of Tribunal and the same is overburdening work of the High Courts as well.”

“The constitution of National and other Benches of Appellate Tribunal under section 109 of the CGST Act,2017 has become an absolute necessity of the hour and the Respondents cannot drag its constitution for an indefinite period,” the petition stated.