https://www.taxtmi.com/caselaws?id=381026 The Allahabad HC held that the seat and composition of GST Tribunal Benches ordinarily fall within executive discretion under Section 109 of the CGST Act, subject only to limited judicial review. It read Madras Bar Association and S.P. Sampath Kumar as requiring effective tribunal access at the High Court seat, but not as fixing a "principal seat," and relied on Nasiruddin to note that Allahabad and Lucknow are both seats of the High Court, neither permanent. Because the revised proposal dated 15.03.2019 was founded on a misreading of tentative interim observations rather than an independent reasoned decision, it was quashed and the earlier proposal dated 21.02.2019 was directed to be implemented. en-us Fri, 31 May 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381026 The Allahabad HC held that the seat and composition of GST Tribunal Benches ordinarily fall within executive discretion under Section 109 of the CGST Act, subject only to limited judicial review. It read Madras Bar Association and S.P. Sampath Kumar as requiring effective tribunal access at the High Court seat, but not as fixing a "principal seat," and relied on Nasiruddin to note that Allahabad and Lucknow are both seats of the High Court, neither permanent. Because the revised proposal dated 15.03.2019 was founded on a misreading of tentative interim observations rather than an independent reasoned decision, it was quashed and the earlier proposal dated 21.02.2019 was directed to be implemented. Case-Laws GST Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381026