Home Judgments & Orders Madras High Court Composition of GST Appellate Tribunals is Unconstitutional : Madras HC

Composition of GST Appellate Tribunals is Unconstitutional : Madras HC

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Composition of GST Appellate Tribunals is Unconstitutional : Madras HC
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A division bench of the Madras High Court on Friday has said that the composition of GST Appellate Tribunals (GSTAT) under the current GST regime is “unconstitutional”. The court has held that the number of judicial members must exceed the number of technical members.

The bench comprising Justice S Manikumar and Justice Subramonium Prasad which passed the order on declared Sections 109 and 110 of the GST Act as unconstitutional in so far as prescribing qualification for judicial members.

The Bench said advocates do not have the fundamental right to be considered to be appointed judicial members in the tribunal.

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