Question : GST Appellate Tribunal

(a) the time by which Goods and Services Tax (GST) Appellate Tribunals are likely to be constituted in Bihar, Rajasthan and Uttar Pradesh;

(b) whether any guidelines or time limit has been fixed for the constitution of GST Appellate Tribunals in these states;

(c) if so, the details thereof; and

(d) the names of districts in Bihar, Rajasthan and Uttar Pradesh where the benches of GST Appellate Tribunal are proposed to be constituted/opened along with the time by which the said tribunals are likely to start operation?

FINANCE MINISTER
(SMT NIRMALA SITHARAMAN)


(a) to (d): A statement is laid on the Table of the House.


STATEMENT REFERRED TO IN REPLY TO PARTS (A) TO (D) OF LOK SABHA STARRED QUESTION NO. 156 FOR 02.03.2020 BY SHRI CHIRAG KUMAR PASWAN AND SHRI KANAKMAL KATARA REGARDING GST APPELLATE TRIBUNAL

(a): Vide Notifications dated 21.08.2019 and 29.11.2019, the Central Government notified creation of State and Area Benches of GSTAT for various States/Union Territories including the state of Bihar and Rajasthan from which proposals were received. The Notifications dated 21.08.2019 and 29.11.2019 are placed at Annexure-I and Annexure-II respectively. The proposal for the state of UP is yet to be decided in accordance with the Allahabad High Court judgement dated 31.05.2019 in PIL(Civil) No. 6800 of 2019, whereby, the Hon’ble High Court has quashed the proposal dated 15.03.2019 of UP Govt.

(b): No timeline has been prescribed.

(c): Not Applicable.

(d): The State Bench of GSTAT for Bihar is proposed to be constituted at Patna, whereas, for the state of Rajasthan, the state and area bench of Rajasthan are proposed to be constituted at Jaipur and Jodhpur respectively. The location for the GSTAT Benches for the state of Uttar Pradesh is yet to be approved by GST Council.


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