TMI Blog2019 (11) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ensure Rule of Law and in line with separation of powers. 2. On 02.05.2019, this Court directed that the respondents shall not, without prior intimation to this Court, proceed to appoint persons to the GST Appellate Tribunal till the next date. The interim order was made absolute till the disposal of the writ petition on 26.07.2019. 3. In the meantime, High Court of Judicature at Madras has rendered its decision in a batch of writ petitions, including W.P. NO. 21147/ 2018, preferred by the Revenue Bar Association (Chennai), whereby the Section 110(1)(b)(iii) of the GST Act which states a member of Indian Legal Services, who has held a post not less than Additional Secretary for a period of three years, can be appointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt arising from direct statutory appeals from orders of such Tribunals was also considered. The Supreme Court, in paragraph 92 of the majority decision crystallized the issues which arose before it, as follows: 92. In light of these arguments put forth by learned Counsels and the suggestions of by the Amicus Curiae, the following issues arise for our consideration: I. Whether the Finance Act, 2017 insofar as it amends certain other enactments and alters conditions of service of persons manning different Tribunals can be termed as a money bill under Article 110 and consequently is validly enacted? II. If the answer to the above is in the affirmative then Whether Section 184 of the Finance Act, 2017 is un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 decision rendered by the Supreme Court is binding on all concerned and the respondents are also bound to ensure compliance therewith, not only in respect of the Tribunals considered by it, but in respect of the Appellate Tribunals constituted under the CGST Act. 9. We, therefore, direct the respondents and particularly respondent Nos. 2,3 and 4 to examine the position as emerging from the decision in Rojer Mathew (supra) and to consider formulation of appropriate amendments in the CGST Act so that the provisions of the said Act do not continue to fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own in Section 110(1)(d) for Technical Member (State) is that he is has merely 3 years of experience in the administration of existing law/SGST or in the field of finance or taxation. The requirement of just 3 years of experience that too in the administration, makes the qualification highly inadequate to hold the present position of Technical Member (State), who will be involved in deciding highly technical and complex legal issues. f. A Technical Member (Centre) of GSTAT which requires experience of 15 years as officers of Indian Revenue Services , is short of the criteria laid down by the Apex Court in Madras Bar Association v UOI 2010 11 SCC 1 = 2010 (5) TMI 393 - SUPREME COURT which prescribes the minimum qualification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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