PIL challenging vires of AAR & AAAR under GST filed before Rajasthan High Court

Abhishek Chopra Vs. Union Of India & Ors. (Rajasthan High Court at Jodhpur); D.B. Civil Writ Petition No. 4207/2018; Dated: 03/04/2018. 

PIL (Writ Petition 4207/2018) filed before Rajasthan High court challenging provisions of Central and State GST Acts regarding constitution of  ‘Authority for Advance Ruling’ (AAR) and Appellate Authority for Advance Ruling (AAR) issued notices to Ministry of Law, Ministry of Finance, GST Council and Rajasthan Finance department. Bench of Hon’ble Chief Justice Pradeep Nandrajog and Justice Vinit Kumar Mathur issued rule returnable  within 4 weeks on 03.04.2018.

Petitioner advocate Sharad Kothari pressed on the arbitrary way the AAR/AAAR route was used to subvert the judicial mechanism and doctrine of separation of power.

In a petition filed by Abhishek Chopra, who is a chartered accountant and GST expert, pleaded that it is not possible for AAR/AAAR to function judiciously and independently in absence of Judicial Member as was the concept in erstwhile Custom, Excise and Service tax law. Petition also contends that the provisions are ultravires Article 14 and 50 of Constitution of India. It is also said that the Supreme Court has settled this issue on many occasions and recently reiterated the said ratio in R Gandhi Vs UOI judgment wherein the constitution of NCLT was held to be ultravires and same judgement had been relied upon in the case of Finance Act,2017 wherein the Government has accepted the error and filed affidavit for necessary changes.

Petitioner has challenged the vires of Constitution of AAR and AAAR, also the petitioner practicing extensively in GST apprised that this defective structure leans in favour of bureaucracy and goes against the basic independent intent of judiciary. Chopra said “It is for the GST Council and Government to decide the fate of ambiguous GST law and its independence per se. “

Download / View Copy of GST PIL Filed by CA Abhishek Chopra challenging Composition of AAR and AAAR

Download Hon’ble Rajasthan High Court order (Jodhpur Bench)  in PIL Filed in the case of Abhishek Chopra Vs. Union Of India & Ors. , D.B. Civil Writ Petition No. 4207 / 2018 on 03/04/2018.