Delhi High Court Seeks Council's decision on Quashing Provision Regarding Composition of GST Appellate Tribunal

Delhi High Court Seeks Council's decision on Quashing Provision Regarding Composition of GST Appellate Tribunal

The Delhi High Court (HC) on 16 March 2021, in the case titled Bharatiya Vitta Salahkar Samiti & Anr. (Petitioner) v. Union of India & Ors. (Respondents) asked for the Goods & Services Tax (GST) Council's decision on quashing provision relating to the Composition of the GST Appellate Tribunal.

The HC division bench comprising of Justices Rajiv Shakdher and Talwant Singh directed Mr. Harpreet Singh (appearing on behalf of respondents) 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 19 November 2019.

The Court said that "At this stage, counsel for the petitioners has drawn our attention to the order dated 5 February 2020, whereby, a direction was issued by the Court to comply with the order dated 19 November 2019, within two weeks, from that date."

The petitioner referred to a judgment of the Madras High Court passed in the case of Revenue Bar Association v. Union of India and Ors., wherein the Court has struck down Section(s) 109(3) and 109(9) of the Central Goods and Services Tax Act, 2017 (CGST Act).

Section(s) 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. Singh 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 19 November 2019.

The Court has posted the matter on 13 May 2021 for the next date of hearing.