Case Law Details

Case Name : Pratik Satayanarayan Gattani Vs. Union Of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 7129 Of 2018
Date of Judgement/Order : 05/05/2018
Related Assessment Year :
Courts : All High Courts (4061) Gujarat High Court (342)

Pratik Satayanarayan Gattani Vs. Union Of India (Gujarat High Court)

Gujarat High Court has issued notice to the Union of India, Gujarat State government and the Goods and Service Tax Council on a petition moved by CA Prateek Gattani and Abhishek Chopra  challenging the constitution of the Central as well as State Appellate Tribunals.

Petitioners have challenged the constitutional vires of Section 109 of the Central Goods & Services Tax Act, 2017 as also that of the Gujarat Goods & Services Tax Act, 2017 pertaining to constitution of the Central as well as State Appellate Tribunals. Main contention of the petitioners is that the Act envisages constitution of such Tribunals comprising of one Judicial and two Technical members. The petitioners’ contention is that this would leave the judicial member in minority. These Tribunals would be called upon to decide important and complicated questions of interpretation of taxing statutes. The composition of Benches is in violation of the judgment of Supreme Court in case of Union of India v. R. Gandhi, reported in [2010] 11 SCC 1. Counsel also relied on a decision of Division Bench of Madras High Court in the case of S. Manoharan v. Deputy Registrar & Ors., reported in 2015 Lab.IC 2580 in which the Court relying on the judgment of Supreme Court in case of R. Gandhi [Supra] held that the larger Bench of Central Administrative Tribunal cannot be formed by including two Administrative members vice one Judicial member.

Notice returnable on 2nd July 2018. Since vires of Central legislation are under challenge, let there be notice to the Attorney General also.

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