2025 (9) TMI 1530

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....vinash Poddar(9761) For the Petitioner(s) No. 1,2 : Mr.Vishal J Dave(6515) For the Petitioner(s) No. 1,2 : Nipun Singhvi(9653) For the Respondent(s) No. 2 : Advocate Notice Not Recd Back For the Respondent(s) No. 4 : Government Pleader For the Respondent(s) No. 3 : Mr Ankit Shah(6371) For the Respondent(s) No. 1 : Notice Served ORAL ORDER PER : HONOURABLE MR. JUSTICE BHARGA....

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....ice; (b) Your Lordships may be pleased to issue any Writ, order or direction more particularly in the nature of a to declare Writ of declaration Section 110 of the CGST Act and GGST Act relating to constitution qualification, of Appellate Tribunal and appointment and condition of services of its members, as ultra vires of Article 14 and 50 of the Constitution of India and being violative ....

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....as State Appellate Tribunals. Main contention of the petitioners is that the Act envisages constitution of such Tribunals comprising of one Judicial and two Technical members. The petitioners' contention is that this would leave the judicial member in minority. These Tribunals would be called upon to decide important and complicated questions of interpretation of taxing statutes. The composition o....