Supervisory power under Article 227 limits tribunal from halting GST general transfers or forcing online policy deadline
Case-Laws
GST
HC, exercising supervisory jurisdiction under Art. 227, held that the Tribunal exceeded its remit by interdicting general transfers in the GST Department and effectively compelling implementation of the Government's online general transfer policy within a fixed time-frame. HC observed that while the policy objective is laudable, neither the Tribunal nor the Court can mandate its implementation within a particular deadline or paralyse routine administrative transfers pending such implementation. The Revenue's undertaking that the online transfer guidelines and supporting software will be fully implemented within six months was recorded. In view of this undertaking, the impugned interdiction by the Tribunal was set aside to the extent it obstructed general transfers, and the Department was permitted to proceed with transfers in accordance with existing norms. The original petition was accordingly disposed of without further directions.
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