2026-VIL-67-SC
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SGST Supreme Court Cases

GST – Functioning of Appellate Tribunal, Priority Hearing before the Tribunal - Petitioner was aggrieved by an order of the High Court which did not interfere in the matter on the ground that the GSTAT had started functioning and the matter was required to be considered by the Appellate Tribunal. The petitioner submitted that the Tribunal had not yet fully functioned as the cases had not even been registered or numbered on the portal – HELD - The GST Appellate Tribunal has specifically been constituted to lessen the load of the High Court in such matters and has become functional. The Court expect that the Tribunal would start functioning fully - The SLP stands disposed of with liberty to the petitioner to mention the matter before the President of the GST Appellate Tribunal for not only registering/numbering the case but also to take up the matter and if required, at least hear it for the purpose of any interim relief which the petitioner may require - The Court is conscious that the Tribunal, because of its recent constitution and functioning, might be overloaded but having regard to the aforesaid circumstances, when the matter was at the final stage before the High Court, the Court find it to be an appropriate case where a discretion for priority hearing of the case of the petitioner is required to be exercised. The President of the GSTAT would take appropriate action if the matter was so mentioned - The Special Leave Petition stands disposed of
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