Section 109 and 110 of the CGST Act, 2017— Constitution of Tribunals – The Petitioner, seeks directions to the Respondent to not take steps for appointment and/or the constitution of the Goods and Service Tax Appellate Tribunal (GSTAT) 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.
Held that:- The Hon’ble High Court held that let the Respondents do the needful and place on record a status report before the next date of hearing after due application of mind and examination of all the aspects. The matter may be treated a part heard.— Bharatiya Vitta Salahkar Samiti & Anr. Vs. Union of India & Ors.  18 TAXLOK.COM 051 (Delhi)