TMI Blog2018 (8) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... W.M.P. Nos.17635 and 17636 of 2018 - - - Dated:- 6-8-2018 - P.T. ASHA, AND ABDUL QUDDHOSE, JJ. Petitioners Adv: V. Vasanthakumar P-In-P Respondent's Adv: Venkataswamy Babu (Order of the Court was made by Ms. Indira Banerjee, Chief Justice) This writ petition has been filed by a practising advocate, in public interest, challenging the vires of Sections 109 and 110 of the Central Goods and Service Tax Act, 2017 (in short, 'CGST Act') and Tamil Nadu Goods and Service Tax Act, 2017, (in short 'TNGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been an advocate for at least 10 years. The President, Vice President and members of the CESTAT is approved by a Selection Committee consisting of a Judge of the Supreme Court, being the Chairman of the Selection Committee, the Secretary to Government of India in the Ministry of Finance, the Secretary to Government of India in the Ministry of Law (Department of Legal Affairs), The President and such other persons not more than two as nominated by the Central Government. 5. According to the petitioner, after the Goods and Service Tax 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, appearing in person, the qualification required for a Judicial Member has excluded advocates. He submits that an Advocate is entitled to be selected as judicial member in the Tax Tribunals and there is no explanation for excluding advocates from being selected as Judicial Members. According to him, this is a serious infirmity. Section 110(1)(b) is liable to be struck down as unconstitutional. 9. Mr. Vasanthakumar took us to the provisions, particularly, Sections 109(3) and 109(4), which read as follows: 109. ...... (3) The National 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). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner, prima facie it appears that the constitution of the Appellate Tribunal is contrary to the decision in Union of India vs. R.Gandhi, reported in (2010) 11 SCC 1 . In such view of the matter, this Court feels it appropriate to issue notice to the respondents returnable in six weeks. 14. Since the vires of Sections 109 and 110 of the Central Goods and Service Tax Act, 2017 (in short, 'CGST Act') and Tamil Nadu Goods and Service Tax Act, 2017, (in short 'TNGST Act') constituting Appellate Tribunal and the qualification, appointment and condition of services of its members is under challenge, notice be also issued to the learned Attorney General of India, through the Additional Solicitor General of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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