https://www.taxtmi.com/caselaws?id=352963 A tribunal dealing with specialised tax adjudication may include administrative or technical members, but its constitution must preserve judicial primacy: judicial members require effective consultation with the High Court, Bench composition must be headed by a judicial member, and single-member matters should ordinarily go before a judicial member. Rule 6 was read down to avoid arbitrariness by requiring administrative members to be legally qualified and judicially trained or equivalently experienced, and by requiring Joint Commissioners to have actually served the prescribed minimum period. The inconsistent Government Resolution dated 2 June 1973 was quashed, and consequential directions were issued on selection, staffing, infrastructure, digitisation, vacancy filling and computerisation. en-us Fri, 29 Sep 2017 00:00:00 +0530 Mon, 27 Aug 2018 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352963 A tribunal dealing with specialised tax adjudication may include administrative or technical members, but its constitution must preserve judicial primacy: judicial members require effective consultation with the High Court, Bench composition must be headed by a judicial member, and single-member matters should ordinarily go before a judicial member. Rule 6 was read down to avoid arbitrariness by requiring administrative members to be legally qualified and judicially trained or equivalently experienced, and by requiring Joint Commissioners to have actually served the prescribed minimum period. The inconsistent Government Resolution dated 2 June 1973 was quashed, and consequential directions were issued on selection, staffing, infrastructure, digitisation, vacancy filling and computerisation. Case-Laws VAT and Sales Tax Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352963