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Challenge in these writ petitions is to declare Sections 109 and 110 of the CGST Act, 2017 and TNGST Act, 2017, relating to the constitution of the Goods and Services Tax Appellate Tribunal and the qualification and appointment of members, as void, defective and unconstitutional, being violative of Articles 14, 21 and 50 of the Constitution of India and various judgments of the Hon'ble Supreme Court.

Classification of Goods — Challenge was made to declare Sections 109 and 110 of CGST Act, 2017 and TNGST Act, 2017 relating to the constitution of the GST Appellate Tribunal and the qualification and appointment of its members. Section 110(1)(b)(iii) of the CGST Act which states that a Member of the Indian Legal Services, who has held a post not less than Additional Secretary for three years, can be appointed as a Judicial Member in GSTAT, is struck down. Section 109(3) and 109(9) of the CGST Act, 2017, which prescribes that the tribunal shall consists of one Judicial Member, one Technical Member (Centre) and one Technical Member (State), is also struck down. — Revenue Bar Association & Ors. Vs. Union of India & Ors. [2019] 16 TAXLOK.COM 025 (Madras)