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GSTAT: Delhi HC directs GST Council, Central Government to consider Formulation of Appropriate Amendments in CGST Act [Read Order]

GSTAT - Taxscan

The Delhi High Court has directed the Goods and Services Tax ( GST ) Council, the Central Government to consider the formulation of appropriate amendments in the Central Goods and Services Tax (CGST) Act.

In the case of Bhartiya Vitta Salhakar Samiti v. Union of India & Ors, W.P.(C) 6900/2018the Hon’ble Delhi High Court vide Order dated 19.11.2019 after referring to the Judgments of Apex Court in the case of Rojer Mathew v. South Indian Bank Ltd. and Ors., Civil Appeal No. 8588 of 2019 and Madras High Court in the case of Revenue Bar Association W.P.Nos.21147, 21148 and 14919 of 2018, have considered the several issues raised by the Petitioners in their Writ Petition.

Among the several issues raised by the Petitioners, the issue of the appointment of Advocates and Chartered Accountants for appointment as Members was also considered at para 10 of the Order. It was observed by the High Court that decision of the Supreme Court in the case of Roger Mathew clearly shows that the said decision would have a serious bearing on the challenge raised by the Petitioner in the present case.

The division bench comprising of Justice Vipin Sanghi and Justice Sanjeev Narula observed that the decision rendered by the Supreme Court is binding on all concerned and the Respondents are also bound to ensure compliance therewith, not only in respect of the Tribunals considered by it, but in respect of the Appellate Tribunals constituted under the CGST Act.

The Court also directed by the High Court that GST Council, the Central Government and the State Government to examine the position as emerging from the decision in Rojer Mathew (supra) and to consider formulation of appropriate amendments in the CGST Act so that the provisions of the said Act do not continue to fall foul of the said decision. The Respondents therein should also bear in mind the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members), Rules, 2019 which do not appear to be in consonance with the decision of the Supreme Court in Rojer Mathew (supra) according to the Petitioner.

Further, it was directed by the High Court that GST Council, the Central Government and the State Government provide the status report. The next date of hearing in the case is 05.02.2020.

The case was argued by Adv. Puneet Agrawal with Adv. Bharat Agarwal and Adv. Purvi Sinha.

To Read the full text of the Order CLICK HERE
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