Court Demands Comprehensive Action Plan to Fill 63 Vacant Positions in Uttar Pradesh
In a significant development, the Allahabad High Court has expressed its dissatisfaction with the persistent vacancies in the Goods and Services Tax (GST) Appellate Tribunal in Uttar Pradesh. During a hearing on August 19, 2026, Justice Piyush Agrawal underscored the urgent need to address the non-fulfillment of these vacancies, which are vital for the tribunal's effective functioning.
The case, M/s S.S. Pharma v. State of U.P., highlighted a critical issue impacting the statutory appellate mechanism intended to provide a hassle-free process for litigants. Despite several circulars and advertisements issued by the competent authorities, a staggering 63 out of 92 sanctioned posts remain unfilled, with only 29 positions currently occupied.
The court was presented with an affidavit by the Joint Secretary, Department of Revenue, Ministry of Finance, which failed to demonstrate any concrete or time-bound steps to address the vacancies. The affidavit, instead, revealed a concerning lack of follow-up and effective action, with the court noting that mere issuance of circulars and advertisements does not fulfill the obligation to make the tribunal functional.
Justice Agrawal directed the Joint Secretary to file a comprehensive affidavit by the next hearing on September 9, 2026, detailing post-wise and Bench-wise status of all 92 posts, the exact stage of the vacancy filling process, and actions taken based on previous circulars. The court emphasized the need for a clear and time-bound schedule for filling the remaining vacancies and warned of summoning the responsible officer if satisfactory progress is not demonstrated.
The court's decision aims to hold the authorities accountable and ensure the GST Appellate Tribunal operates effectively, thereby reducing the burden on litigants who are currently deprived of an efficient appellate remedy due to the tribunal's inadequate staffing.
Bottom Line :
The non-fulfillment of vacancies in the GST Appellate Tribunals in Uttar Pradesh undermines the statutory appellate mechanism, burdening litigants and defeating the purpose of establishing the tribunal.
Statutory provision(s): Goods and Services Tax (GST) provisions related to appellate tribunals, Administrative Action - Accountability of Authorities provisions.
M/s S.S. Pharma v. State of U.P., (Allahabad) : Law Finder Doc id # 2964143
