Allahabad High Court Seeks Centre's Response On GST Appellate Tribunal Vacancies In Uttar Pradesh

In a petition filed by S.S. Pharma, the issue of GST appellate tribunals not sitting was brought before the High Court.

Justice Piyush Agrawal had directed the state counsels to seek instructions on the appointments, sittings, and disposal of cases by the Appellate Tribunal.

Noting that the response by the state was unsatisfactory, the court impleaded the union of India and observed that

“The non-functioning of the GST Appellate Tribunal despite reasonable time has been lapsed, is creating unnecessary burden upon the High Court.”

Perusing the sanctioned strengths, vacancies, and the working strength of all the Appellate Tribunals in the State of Uttar Pradesh, the Court observed that “On perusal of the said chart, it shows that large number of vacancies are lying vacant in every Benches of GST Appellate Tribunal.”

The Additional Solicitor General of India submitted that the process of filing of vacancies was on going subject to approvals from Department of Revenue, Ministry of Finance, Government of India.

The Court, accordingly, sought an affidavit of a person not below the rank of Secretary/Additional Secretary/ Joint Secretary, who was responsible for such appointments from the Department of Revenue, Ministry of Finance, Government of India to show the efforts ebing made towards filing up the vacancies in the GST Appellate Tribunals in the State of U.P.

The matter is listed on August 13, 2026