V. VASANTHAKUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition has been filed by a practising advocate, in public interest, challenging the vires of Sections 109 and 110 of the Central Goods and Service Tax Act, 2017 (in short, 'CGST Act') and Tamil Nadu Goods and Service Tax Act, 2017, (in short 'TNGST Act') constituting Appellate Tribunal and the qualification, appointment and condition of services of its members.

(2.) According to the petitioner, the provisions are violative of doctrine of separation of powers and independence of judiciary and also contrary to the principles laid down by the Supreme Court Union of India Vs. R. Gandhi, (2010) 11 SCC 1 and Kesavananda Bharati Vs. State of Kerala [(1973) 4 SCC 225].

(3.) In the affidavit filed in support of the petition, the petitioner has demonstrated the difference in the composition of Appellate Tribunal, viz., Central Excise, Custom and Service Tax Appellate Tribunal (CESTAT), under the Pre-GST regime and Post-GST regime. He submits that during the Pre-GST regime, the Bench of the Appellate Tribunal consisted of two members, one Judicial Member and one Technical Member. It is stated that the CESTAT functions as an independent quasi judicial body and is deemed to be a Civil Court for the purpose of Sec. 195 of the Code of Criminal Procedure, 197