TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Challenge to Composition of GST Appellate Tribunals | Notice Issued | Supreme Court Judgment</h1> The Gujarat High Court considered a petition challenging the composition of Central and State Appellate Tribunals under the Goods & Services Tax Acts. ... 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. 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.
TaxTMI 
TaxTMI 
