Appellate Tribunal — Validity of CGST Appellate Tribunal – The petitioner filed petition to declare the GST Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules 2019 framed by the respondent vide Notification No. GSE 584(E) dated 21st August 2019 as void defective and unconstitutional being violative of Articles 14 21 and 50 of the Constitution of India. The respondent submitted that that the matter is still under active consideration and the GST Council has not been able to meet in order to finalise the qualifications, tenure and selection procedure, as well as other conditions relating to the constitution of the Tribunal.
Held that:- The Hon’ble High Court listed the matter after two months on the request of the respondent.— Revenue Bar Association Vs. UOI [2020] 27 TAXLOK.COM 022 (Madras)