HC : Appellate Tribunal constitution prima-facie contrary to SC decision, Issues notice to Revenue

Madras HC issues notice to Revenue in writ petition challenging vires of Sections 109 and 110 of CGST Act / TNGST Act pertaining to constitution of Appellate Tribunal and the qualification, appointment and condition of services of its members; Notes assessee’s contention that it is necessary that those who are called upon to discharge judicial or quasi-judicial powers should have legal expertise, judicial experience and legal training and therefore, in the Bench o...