Rajesh Khanna Vs Commissioner of Central Tax Appeals I Delhi
Date: February 1, 2026
Subject Matter
Central Government Directed to Expedite GST Appellate Tribunal's Operationalization for Adjudicatory Duties
Summary
The Delhi High Court addressed the non-functional status of the Goods and Services Tax Appellate Tribunal (GSTAT), which remains inoperative despite its statutory constitution under Section 109 of the CGST Act and the appointment of its members. The…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Section 109 of the CGST Act mandates constitution of a Tribunal to deal with the appeals which are provided under Section 112. 2. Since this Tribunal was not constituted for long, this Court is required to look into the same, and accordingly, we have passed the first order on 06 th January, 2026. 3. Subsequent thereto, an affidavit is placed o…