Madras HC declares composition of GST Appellate Tribunal as 'unconstitutional'

Madras HC holds Sections 109 & 110 of CGST Act/Tamil Nadu GST Act prescribing the constitution and qualification of GST Appellate Tribunal (GSTAT), as unconstitutional; Further, accepts Petitioner’s plea that the number of judicial members must always be more than number of technical members; HC observes however that Advocates do not have any fundamental right to be appointed as judges/judicial members: Madras HC...