LAWS(MAD)-2019-9-80

REVENUE BAR ASSOCIATION Vs. UNION OF INDIA

Decided On September 20, 2019
Revenue Bar Association Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Challenge in these writ petitions is to declare Sections 109 and 110 of the Central Goods and Services Tax Act, 2017 [in short CGST Act, 2017] and Tamil Nadu Goods and Services Tax Act, 2017 [in short TNGST Act, 2017], relating to the constitution of the Goods and Services Tax Appellate Tribunal and the qualification and appointment of members, as void, defective and unconstitutional, being violative of Articles 14, 21 and 50 of the Constitution of India and various judgments of the Hon'ble Supreme Court.

(2.) Article 246-A (Special provision with respect to goods and service tax) was inserted in the Constitution of India, by the Constitution (One Hundred and First Amendment) Act, 2016. As per Article 246-A(1), notwithstanding anything contained in Articles 246 and 254, Parliament, and subject to clause (2), the Legislature of every State has the power to make laws with respect to goods and services tax imposed by the Union or the State.

(3.) Article 246-A(2) gives Parliament its exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.