Indore (Madhya Pradesh): The Tax Practitioners Association (TPA), a leading body representing the tax consultants of the city, has filed a petition in the city bench of MP High Court, challenging the opening of the State Bench of GST Appellate Tribunal (GSTAT) in Bhopal. Referring to the Public Ligation Interest (PIL), which clearly challenged to the validity of the Notification (Sept 14) issued by the Central Government – by virtue of which the singular State Bench of GST Appellate Tribunal for the entire state of Madhya Pradesh has to be established in Bhopal and not in any other places, including Indore, the TPA said it’s a clear violation of the rule.
It is in the PIL that in the context of Madhya Pradesh, the issue of setting up of the State Bench of GST Appellate Tribunal was deliberated upon in the 38th GST Council meeting held at New Delhi on December 18, 2019, where the proposal of setting up such State Bench in Indore was approved. Thereafter, the matter automatically fell within the jurisdiction of the Central Government to exercise its powers to act upon such ‘recommendation’.
However, despite of such recommendation made four years ago, the Central Government had issued a notification on Sep 14 this month to set up the State Bench in Bhopal ignoring Indore. “This is a complete violation of the recommendation of the GST Council made in its 38th meeting held on December 18, 2019,” the TPA alleged.
