Delhi High Court asks for GST Council’s decision on quashing provision relating to Composition of GST Appellate Tribunal [Read Order]

The Delhi High Court asked for the GST Council’s decision on quashing provision relating to the Composition of the GST Appellate Tribunal.

The petitioner, Bharatiya Vitta Salahkar Samiti referred to a judgment of the Madras High Court passed in the case of Revenue Bar Association vs. Union of India and Ors. The Madras High Court has struck down Sections 109(3) and 109(9) of the Central Goods and Services Tax Act, 2017.

Section 109(3) and 109(9) of the CGST Act, 2017 prescribed that the tribunal shall consist of one Judicial Member, one Technical Member (Centre) and one Technical Member (State).

Mr. Harpreet Singh, who appears on behalf of the respondent authority informed that the matter has been placed before the GST Council for deliberation in the light of the observations made by this Court in the order dated November 19, 2019.

The division bench of Justices Rajiv Shakdher and Talwant Singh directed Mr. Singh to record an affidavit as to what decision, if any, has been taken by the GST Council on aspects referred to in the order dated November 19, 2019.

“At this stage, counsel for the petitioners has drawn our attention to the order dated 05.02.2020, whereby, a direction was issued by the Court to comply with the order dated 19.11.2019, within two weeks, from that date,” the court while listing the matter on May 13, 2021, said.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan AdFree. We welcome your comments at info@taxscan.in