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2019 (11) TMI 1109 - HC - GSTConstitution of GST Appellate Tribunal - Constitutional validity of Section 109 of the Central Goods and Services Tax Act (CGST) and Section 109 of the Delhi Goods and Services Tax Act (DGST) - Constitutional vires of Section 110 of the CGST and Section 110 of the DGST Act - appointment of members and constitution of Benches - HELD THAT:- Very recently i.e. on 13.11.2019, the Supreme Court has rendered its Constitution Bench Judgment in ROJER MATHEW VERSUS SOUTH INDIAN BANK LTD. & OTHERS [2019 (11) TMI 716 - SUPREME COURT]. In this decision, the Supreme Court considered the Constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance therewith - So far as the first issue is concerned, the same stands referred to a Larger Bench of Seven Hon’ble Judges of SC The issue regarding the constitution of Appellate Tribunal under the CGST Act was not before the Supreme Court, since the Supreme Court was dealing with several issues arising before it in the context of the Finance Act, 2017, whereas the CGST Act was passed by the Parliament on 12.04.2017 w.e.f. 01.07.2017. However, a perusal of the decision of the Supreme Court clearly shows that the said decision would have a serious bearing on the challenge raised by the petitioner in the present case as well. The respondents and particularly respondent Nos. 2,3 and 4 are directed to examine the position as emerging from the decision in Rojer Mathew and to consider formulation of appropriate amendments in the CGST Act so that the provisions of the said Act do not continue to fall foul of the said decision. List on 05.02.2020.
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