Madras HC declares GSTAT's composition as 'unconstitutional', Parliament to evaluate lawyer's eligibility as 'judicial member'

Madras HC strikes down Section 109(3) and 109(9) of CGST Act, 2017 prescribing that GST Appellate Tribunal (GSTAT) shall consist of one Judicial Member, one Technical Member (Centre) and one Technical Member (State) i.e., two administrative members vis-a-vis one judicial member; Further, strikes down Section 110(1)(b)(iii) stipulating that Member of Indian Legal Services, who has held a post not less than Additional Secretary for 3 years, can be appointed as a Judicial Member...