Section 109 of CGST Act, 2017—Constitution of Appellate Tribunal and Benches—In the instant case, 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.
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] 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.
Held that—Notice returnable on 2nd July 2018. Since vires of Central legislation are under challenge, let there be notice to the Attorney General also. — PRATIK SATAYANARAYAN GATTAN] [2018] 2 TAXLOK.COM 086 (Guj)