Allow Cookies!
By using our website, you agree to the use of cookies
The division bench of Delhi HC in Bhartiya Vitta Salhakar Samiti & Anr. V. Uoi directed the government to not make any further appointment to the GST Appellate Tribunal without prior intimation to the court. The order came out on 2nd May in the petition filed by Bhartiya Vitta Salhakar Samitti who presented their concerns about creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi.
The petitioner through the petition has challenged the CG Notification dated 13th March under which it established GSTAT at New Delhi in accordance to Sec 109 and 110 of CGST Act along with corresponding provisions of the Delhi GST Act. The petitioner contends both the Section to be constitutionally invalid.
The petitioner claimed that as per the above said Sections, the number of technical members on the bench exceeds the number of the judicial members which is contrary to the established principles of law. The Petition states that the Sections do not provide for the appointment of Advocates as Judicial Member or for the appointment of other specialists such as Chartered Accountants as GSTAT members. The qualification for becoming a technical member in GSTAT is lesser than the qualification required in the case of the first appellate authority, these Sections are in gross violation of the rule of law.
The Petition also contends that the Sections empower the Government to transfer, re-appoint members at its own will, which violates the principle of separation of power. The HC restricted the CG from making any further appointment without the intimation of court and listed the matter next on 26th July for further hearing.
86540
103860
630
114
59824