The Supreme Court (SC) has decided to set up a separate special bench to deal with matters related to direct and indirect sales tax, Advocate Abhishek A. Rastogi from the law firm of Rastogi Chambers told CNBC-TV18.com. "The bench will be useful to expedite cases and ensure that multiple matters on this issue are clubbed and placed before a single bench of the court. All the related issues can come together," he said.
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When it will become operational?
Commenting on this, Rastogi said the bench will be operative from next week. "It is likely that the roster for the same may come by Friday/Saturday and then we may have some clarity. However, there are chances that the bench will become functional with immediate effect," he told CNBC-TV18.com.
The bench will consist of judges who will not be rotated for a point of time, so that there is some continuity.
Will the bench be working on all days of the week?
No. The special bench will be sitting on Wednesday and Friday from next week, Rastogi said.
Which cases will be taken up?
There are some major cases involving constitutional validity that will be taken up, he said. "These relate to block credits, pre-import condition, etc. It is expected that such matters would be taken on priority so that tax certainty is attained."
"By following this, adjournments will be less, common matters will be addressed by the tax bench and related issues will be known. Moreover, days will be fixed," said Rastogi.
How helpful will it be?
Besides being useful in expediting cases and ensuring that multiple matters on this issue are clubbed and placed before a single bench of the court, this will lead to better time management. "By following this, the advocates will be able to manage their calendars better. It will help court as well as the petitioners," Rastogi added.
