2018 (5) TMI 645 - HC - GST

Constitutional vires of Section 109 of the Central Goods & Services Tax Act, 2017 as also that of the Gujarat Goods & Services Tax Act, 2017 - main contention of the petitioners is that the Act envisages constitution of such Tribunals comprising of one Judicial and two Technical members. Notices issued. Since vires of Central legislation are under challenge, let there be notice to the Attorney General also.

Summary

The Gujarat High Court in 2018 (5) TMI 645 considered a petition challenging the constitution of Central and State Appellate Tribunals under the Central Goods & Services Tax Act, 2017 and the Gujarat Goods & Services Tax Act, 2017. The petitioners argued that the composition of these Tribunals, with one Judicial and two Technical members, would leave the judicial member in the minority, contrary to a Supreme Court judgment. The Court issued notice returnable on 2nd July 2018 and directed notice to the Attorney General due to the challenge to Central legislation.