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Since the vires of Sections 109 and 110 of the Central Goods and Service Tax Act, 2017 and Tamil Nadu Goods and Service Tax Act, 2017, 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 India returnable six weeks hence.

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Section 109, 110 of CGST Act, 2017—Constitution of Appellate tribunal under GST—In the instant case, the writ petition is filed in public interest, challenging the vires of Sections 109 and 110 of the CGST Act, 2017, in respect of constituting Appellate Tribunal and the qualification, appointment and condition of services of its members.
According to the petitioner, the provisions are violative of doctrine of separation of powers and independence of judiciary.
Held that—Since the vires of Sections 109 and 110 of the Central Goods and Service Tax Act, 2017 and Tamil Nadu Goods and Service Tax Act, 2017, 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 India returnable six weeks hence.[V. VASANTHAKUMAR VERSUS UNION OF INDIA] [MADRAS HIGH COURT]
[2018] 3 TAXLOK.COM 21 (Mad)