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TMI Blog2019 (11) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... ising a challenge to Section 109 of the Central Goods and Services Tax Act (CGST) and Section 109 of the Delhi Goods and Services Tax Act (DGST) as being ultra vires. The petitioner also assails the Constitutional vires of Section 110 of the CGST and Section 110 of the DGST Act. The petitioner seeks a direction to the respondents to not take steps for appointment and/ or the constitution of the Goods and Service Tax Appellate Tribunal (GSTAT) in terms of the aforesaid provisions till the same are brought in line with the settled principles regarding appointment of members and constitution of Benches, in order to ensure Rule of Law and in line with separation of powers. 2. On 02.05.2019, this Court directed that the respondents shall not, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 8588/2019 = 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. 6. The Supreme Court, inter alia, considered the issue regarding the need to rationalize the administration of Tribunals, especially conditions of service, mode of appointment, security of tenure and requisite qualifications of Member and Presiding Officers of various Tribunals. The issue with regard to the growing menace of pendency before the Supreme Court 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stands referred to a Larger Bench of Seven Hon'ble Judges. The other issues have been considered and answered by the Supreme Court. 8. We may observe that 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 decision rendered by the Supreme Court is binding on all concerned and the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 1 = 2010 (5) TMI 393 - SUPREME COURT case. Other specialists such as Chartered Accountants having specialized knowledge of accounting as also tax, also does not figure in the eligible GSTAT members. d. Qualification for becoming a technical member is lesser than the qualification required in the case of first appellate authority, which is grossly violative of rule of law. e. The requirement laid down 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 Technica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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