PIL challenging constitution of AAR – HC issues Notice to Government

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in a PIL filed by CA Rajendra Kumar Duggar wherein the petitioner has challenged the constitution of the Authority of Advance Ruling and Appellate Authority for Advance Ruling constituted under the CGST/SGST Act being ‘Coram non judice’ because of the total absence of a judicial member in the constitution of AAR and AAAR. The AAR and AAAR consists only of technical members as one member is officer of central tax and the other member...