Lawstreet Journal

Exclusion Of Advocates in GST Appellate Tribunals: Supreme Court clubs the Matter with Petition for Constitution of GSTATs

Lawstreet Journal 20 Sep 2021 6:08pm

Image courtesy: Lawstreet Journal Judiciary Exclusion Of Advocates in GST Appellate Tribunals: Supreme Court clubs the Matter with  Petition for Constitution of GSTATs

On 17th September 2021, the Supreme Court recently clubbed the Special Leave Petition filed by the Revenue Bar Association that challenged the order of the Madra High Court along with the writ petition filed by lawyer and activist Amit Sahni seeking the constitutional validity of the Goods and Service Tax Appellate Tribunal. 

JUDGEMENT OF THE MADRAS HIGH COURT 

On 20th September 2021, the Bench of Madras High Court consisting of Justice S. Manikumar and Justice Subramonium Prasad struck down the various provisions of the Central Goods And Services Tax Act. The provisions were as following, Section 110(1)(b)(iii) of the CGST Act, which was responsible for appointing the members of the appellate tribunal stating that the Member of Legal Services who has held a post not less than Additional Secretary for three years, can be appointed as a Judicial Member in Goods and Service Tax Act.

The Court also prohibited Section 109(3) and 109(9) of the CGST Act which stated that the tribunal should consist of one Judicial Member, one Technical Member (Centre) and one Technical Member (State).

DECISION OF THE SUPREME COURT 

The Supreme Court while listening to the Senior Advocate representing the Revenue Bar Association asked him to wait while the “battle is concluded” in reference to the cases which are pending before the special bench which consists of N.V.Ramana  related to the tribunal, which represents his willingness to tag the appeal with the other special leave petitions. 

CONTENTIONS OF THE SENIOR ADVOCATE REPRESENTING THE APPELLAN

The Senior… Continue Reading...


Tagged: GST   Goods and Service Tax  
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