Constitution of GST appellate tribunal unconstitutional: Madras HC

The court observed that there should be primacy for judicial members and technical members cannot exceed the number of judicial members, according to sources

A division bench of the Madras High Court on Friday held that the conditions related to the constitution of the Goods and Services Tax (GST) Appellate Tribunal as unconstitutional. 

The Bench, comprising Justice S Manikumar and Justice Subramonium Prasad, observed that there should be primacy for judicial members and technical members cannot exceed the number of judicial members, according to legal sources.

According to Section 109 of Chapter XVIII of the CGST Act, 2017, the tribunal has to have two technical members – one for the Centre and one for the state GST  – and one judicial member in every bench of