CASE LAW
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Authority |
One liner |
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2019(09)LCX0319 Madras High Court Revenue Bar Association |
"Exclusion of lawyers to be considered as a
Judicial Member of GSTAT u/s 110(1)(b) is not violating Article 14 of
the Constitution. Section 110(1)(b)(iii) of Act which states that a Member of the Indian Legal Services, who has held a post not less than Additional Secretary for three years, can be appointed as a Judicial Member in GSTAT, is struck down. Section 109(3) and 109(9) of Act which prescribes that the tribunal shall consists of one Judicial Member, one Technical Member (Centre) and one Technical Member (State), is struck down." |