GST Act was initiated from 1st July 2017 that includes various authorities such as the GST Council. The power of the GST Council was to give recommendations to the government. The recommendations are regarding constitution of state benches as well as regional chairs. A proposal for the structure of the State bench of GST at Lucknow was given. This proposal was the response to New Delhi, GST Council who asked for the construction of state bench of Tribunal and if yes in which city. They also asked for constructing area benches in how many cities.
This proposal was a very wise step and given after considering significant factors. These factors include filing of the appeal and how it was disposed of by VAT tribunal and different benches when the GST Tribunal was not introduced. There was a demand for constructing 20 area benches in 16 cities and a state bench for Uttar Pradesh. Before this proposal Tribunal was functioning form its Lucknow headquarters that was also the factor behind this proposal. This Case was between Oudh Bar Association vs. UOI. The plan to constitute State Bench of GST Tribunal was acted upon, and the GST council was formed. There was no material that could hinder this proposal and that require consideration for constituting GST Tribunal. The time limit within which GST Tribunal was to be represented was three months. The bars were also informed to work correctly and fill vacancies as it was noticed that forums and Tribunals were not working correctly as there was no presiding officer. The difficulties of litigants were increasing because many posts were lying vacant and result in severe consequences. The chief secretary of the state was authorized to look into this matter seriously as there were a lot of delays and litigants were deprived of their rights.