The petitioner, a practising advocate, filed a writ petition challenging the vires of sections 109 and 110 of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 constituting Appellate Tribunal and the qualification, appointment and condition of services of its members. He submitted that the provisions were violative of doctrine of separation of powers and independence of judiciary and also contrary to the principles laid down by the Supreme Court in the cases of Union of India v. R. Gandhi.
The Hon’ble High Court of Madras has issued notice to respondents and Attorney General of India. The vires of Sections 109 and 110 of the Central Goods and Service Tax Act, 2017 (in short, ‘CGST Act’) and Tamil Nadu Goods and Service Tax Act, 2017, (in short ‘TNGST Act’) constituting Appellate Tribunal and the qualification, appointment and condition of services of its members is under challenge, notice be also issued to the learned Attorney General of India, through the Additional Solicitor General of India returnable six weeks, hence It is made clear that the views expressed in this order are only prima facie views which will not influence the decision.
Citation:  97 taxmann.com 82 (Madras)