Determination of location of State bench of tribunal is in domain of central government; role of state government is confined to determine place of area benches

–           Vide Decision of High court of Allahabad in Torque Pharmaceuticals (P.) Ltd. Vs Union of India.

Facts of the case:

  1. The assessee filed a writ petition in respect of constitution of a Bench of Appellate Tribunal in Uttar Pradesh and had drawn the attention of the Court to the provisions of section 109(6) of Central Goods and Service Tax Act, 2017.


The Honourable high court of Allahabad held the case as follows:

  1. From a reading of the provisions of section 109(6) itself, it is clear that it is not in the domain of the State Government to make a recommendation for deciding the place of the State Bench of the Tribunal. The role of the State is confined to determine the place of area Benches.
  2. Insofar as the determination of location of the State Bench is concerned, it remains in the domain of the Central Government for which the matter is under consideration before the Central Government.
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The Central Government shall proceed in accordance with section 109(6).

  • The Assistant Solicitor General of India is granted three weeks time to file status report regarding decision taken by the Central Government in this regard.

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