GST advance ruling panels and reverse charge levy on CIF imports are challenged for lack of judicial members and double taxation.

The article concerns two GST challenges: first, the validity of the Advance Ruling and Appellate Advance Ruling framework under the GST enactments and rules on the ground that it lacks judicial members; second, the validity of a notification that seeks to levy reverse charge on transportation services in CIF imports, said to be beyond the enabling provision and to create double taxation. In the stated proceeding, notice was issued, returnable on the specified date, and interim protection was granted by directing that no coercive steps be taken against the petitioner.

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Issues: (i) Whether the provisions constituting the Authority for Advance Ruling and the Appellate Authority for Advance Ruling under the GST enactments, together with the corresponding rules, are unconstitutional for want of judicial members; (ii) Whether the notification taxing the importer under the reverse charge mechanism for transportation services in CIF imports is ultra vires the enabling provision and results in double taxation.

Outcome: Notice issued, returnable on the specified date, and interim protection granted by directing that no coercive steps be taken against the petitioner.

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