VAT Tribunal: CA or Commissioner cannot be appointed unless they have expertise

Sales Tax Tribunal Bar Association vs. State of Maharashtra (Bombay High Court) The Apex Court observed that the participation by persons from other specified fields would be a positive consideration for achievement of the object of the said Act of 2005. However, the Apex Court observed that the requirement of a judicial mind for manning the judicial Tribunal is a well accepted discipline with all major international jurisdictions which hardly has any exception. The Apex Court ultimately held the provisions of subsection 5 of Section 12 and subsection 5 of Section 15 to be constitutionally val...