22 Nov 2023 4:51 AM GMT
Recently, the Supreme Court has issued notice in a writ petition challenging the constitutional validity of Sections 149 and 150 of the Finance Act, 2023 that seek to substitute Sections 109 and 110 of the Central Goods and Services Tax Act, 2017 (CGST Act). These provisions relate to the appointments and conditions of service of members to the Appellate Tribunal under the CGST Act.
Petitioner no. 1 is the Sales Tax Bar Association and petitioner no. 2 is a member of the same. The petition was listed before the Bench of Justices CJI DY Chandrachud, Justice JB Pardiwala, and Justice Manoj Misra.
Particularly, Section 109 provides for the constitution of Goods and Services Tax Appellate Tribunal and Section 110 talks about qualification, appointment, conditions of service of President and Members of Appellate Tribunal.
The petition assails the impugned provisions on the threshold of law laid down in a series of judgments in the matter of Madras Bar Association cases, right from 2010 to as near as 2021. Pertinently, the Bench has tagged the instant petition with another writ petition that assailed the Tribunals Reforms (Rationalization and Conditions of Service) Ordinance 2021 (now Tribunals Reforms Act, 2021).
The petitioners have challenged the validity of these provisions on several grounds including:
“Government has the power to transfer members at its own will, and hence there is a clear emasculation of the doctrine of separation of powers.,” petition adds.
Case Title: SALES TAX BAR ASSOCIATION (REGD.) & ANR v. UNION OF INDIA & ORS., WRIT PETITION (CIVIL) Diary No(s). 40083/2023
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