The Kerala High Court recently ordered the Central and State governments to complete the selection process for the Goods and Services Tax (GST) Appellate Tribunal in the State within four months. [CA PJ Johney & anr v The GST Council & ors]

A Bench of Acting Chief Justice A Muhamed Mustaque and Justice S Manu was told that steps have already been taken to establish the GST Appellate Tribunal and that the selection process was underway.

"In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months," the Court ordered.

The Court was hearing a Public Interest litigation (PIL) filed by a chartered accountant seeking the establishment of a GST Appellate Tribunal in Kerala as per Section 112 of the Central Goods and Services Tax Act, 2017 (CGST Act).

It recorded the submission of the Government Pleader that the selection process was initiated.

However, it declined the petitioners' second prayer related to the amendment of Section 169 of the CGST Act, which deals with service of notice under the Act. The specific prayer made was:

"To issue a Writ of Mandamus or any other appropriate Writ, orders, or directions, directing the respondents to rectify Section 169 of the CGST Act 2017 by correcting the erroneous usage of the word “or” with the correct word “and”, thereby such amendment will mandate assessing officers to serve notices and orders through at least minimum of three alternative modes of service, ensuring compliance with the principles of natural justice and providing an opportunity for affected parties to be heard."