2018 (8) TMI 1140

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....NGST Act') constituting Appellate Tribunal and the qualification, appointment and condition of services of its members. 2. According to the petitioner, the provisions are violative of doctrine of separation of powers and independence of judiciary and also contrary to the principles laid down by the Supreme Court Union of India v. R.Gandhi, (2010) 11 SCC 1 and Kesavananda Bharati vs. State of Kerala [(1973) 4 SCC 225]. 3. In the affidavit filed in support of the petition, the petitioner has demonstrated the difference in the composition of Appellate Tribunal, viz., Central Excise, Custom and Service Tax Appellate Tribunal (CESTAT), under the Pre-GST regime and Post-GST regime. He submits that during the Pre-GST regime, the Bench of....

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....ax Act came into effect, Sections 109 and 110 of the CGST Act and TNGST Act provides for constitution of the Appellate Tribunal and the qualification, appointment, condition of services, etc. for President and members of the Appellate Tribunal. The GST law envisages constitution of a two tier Tribunal, i.e., National Bench/Regional Benches, to adjudicate the issues relating to place of supply of goods and the State Bench/Area Benches, to adjudicate the issues other than relating to place of supply of goods. 6. According to Mr. Vasanthakumar, the provisions relating to the constitution of GST Appellate Tribunal are contained in Sections 109 to 116 of the CGST Act and as per Section 109 (9) of the CGST Act, each State Bench and Area Benche....

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....tional Bench of the Appellate Tribunal shall be situated at New Delhi which shall be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State). (4) The Government shall, on the recommendations of the Council, by notification, constitute such number of Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State) 10. It is submitted by Mr. Vasanthakumar that at the National Bench, the President has to be a retired Judge of the Supreme Court or a retired Chief Justice of High Court or Judge of High Court for not less than five years. However, he will be in a minority with two technic....