Unless this court take a different view, the respondents would be bound by the directions contained in Revenue Bar Association.
Section 109 and 110 of the CGST Act, 2017—— Constitution of Tribunals – The Petitioner sought directions to the Respondent to not take steps for appointment and/or the constitution of the GST Appellate Tribunal till the same are brought in line with the settled principles regarding appointment of members and constitution Benches in order to ensure Rule of Law and in line with separation of powers. The court vide order dated 19.11.2019 has referred a judgment of the High Court of Judicature at Madras dated 20.09.2019, passed in Revenue Bar Association vs. Union of India and Ors., 2019, wherein the Court has struck down Sections 109(3) and 109(9) of the Act, 2017. The court asked the respondent counsel as to whether any appeal has been preferred against the said judgment but the counsel was not aware of the same. The court observed that if no appeal has been preferred, then, unless we take a different view, the respondents would be bound by the directions contained in Revenue Bar Association.
Held that:- The Hon’ble High Court listed the matters on 13.05.2021.
Unless this court take a different view, the respondents would be bound by the directions contained in Revenue Bar Association.
Section 109 and 110 of the CGST Act, 2017—— Constitution of Tribunals – The Petitioner sought directions to the Respondent to not take steps for appointment and/or the constitution of the GST Appellate Tribunal till the same are brought in line with the settled principles regarding appointment of members and constitution Benches in order to ensure Rule of Law and in line with separation of powers. The court vide order dated 19.11.2019 has referred a judgment of the High Court of Judicature at Madras dated 20.09.2019, passed in Revenue Bar Association vs. Union of India and Ors., 2019, wherein the Court has struck down Sections 109(3) and 109(9) of the Act, 2017. The court asked the respondent counsel as to whether any appeal has been preferred against the said judgment but the counsel was not aware of the same. The court observed that if no appeal has been preferred, then, unless we take a different view, the respondents would be bound by the directions contained in Revenue Bar Association.
Held that:- The Hon’ble High Court listed the matters on 13.05.2021.