GST ArticleHigh Court

HC directs Government to complete the selection process of members within four months for initiating GSTAT operations

The Hon’ble Kerala High Court in the case of CA. P.J. Johney directed the Government to appoint members within four months for initiating GSTAT operations. However, the Court denied the Assessee’ s request to amend Section 169 of the CGST Act making service of notices and orders through at least three modes of service mandatory, stating that such issues were subject to individual litigation and therefore, cannot be adjudicated upon by way of PIL.