IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION No. 7129 of 2018 ==============================================================
PRATIK SATAYANARAYAN GATTANI Versus UNION OF INDIA ==============================================================
Appearance : Mr. HIRAL U MEHTA for Mr. NIPUN P SINGHVI & Mr VISHAL J DAVE, Advocates for the PETITIONERS for the RESPONDENT(s) No. 1,2,3,4 ==============================================================
CORAM: HONOURABLE
Mr. JUSTICE AKIL KURESHI
and HONOURABLE Mr. JUSTICE B.N. KARIA 5th May 2018 ORAL ORDER
(PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Petitioners have challenged the constitutional vires of Section 109 of the Central Goods & Services Tax Act, 2017 as also that of the Gujarat Goods & Services Tax Act, 2017 pertaining to constitution of the Central as well as State Appellate Tribunals. Main contention of the petitioners is that the Act envisages constitution of such Tribunals comprising of one Judicial and two Technical members. The petitioners’ contention is that this would leave the judicial member in minority. These Tribunals would be called upon to decide
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WWW.LIVELAW.IN C/SCA/7129/2018
ORDER
important and complicated questions of interpretation of taxing statutes. The composition of Benches is in violation of the judgment of Supreme Court in case of Union of India v. R. Gandhi, reported in [2010] 11 SCC 1. Counsel also relied on a decision of Division Bench of Madras High Court in the case of S. Manoharan v. Deputy Registrar & Ors., reported in 2015 Lab.IC 2580 in which the Court relying on the judgment of Supreme Court in case of R. Gandhi [Supra] held that the larger Bench of Central Administrative Tribunal cannot be formed by including two Administrative members
vice one Judicial member. Notice returnable on 2 nd July 2018. Since vires of Central legislation are under challenge, let there be notice to the Attorney General also.
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Recommendations made by the GST Council in the 26th meeting at New Delhi on 10th March.pdf. Recommendations made by the GST Council in the 26th meeting at New Delhi on 10th March.pdf. Open. Extract. Open with. Sign In. Main menu. Displaying Recommend
D) Constitution (108th) Amendment Bill. 16. Which of the following country has the maximum GST tax slab? A) Greece. B) China. C) Australia. D) India. 17.
I. Timelines. The regular Returns filing (GSTR-1, GSTR-2, and GSTR-3) deadline relaxed for July/August 2017. The Time period for filing returns (GSTR-1, GSTR-2, and GSTR-3) is given below. Forms For July 2017 For August 2017. GSTR-1 1. st - 10th Sept
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GST. Goods and Service Tax. Presented by. Date: 19-March 2017. ®. For internal use of Miracle Accounting Software. Prepared By Chirag Ruparel(7621045045).
7/2017-Service. Tax dated 02.02.2017 and Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 has granted. exemption from levy of Service Tax / GST on disbursement of Viability Gap Funding (VGF) to Selected. Airline Operators (SAOs) for a per
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3. IN view of the earlier order, we direct the first. Respondent to take necessary steps for recovery of the amount as. per the letter submitted by Respondent No.
â¢To promote efficiency by providing buoyancy to tax base. â¢To enable improvement in India's tax to GDP ratio. Page 4 of 13. GST India PDF.pdf. GST India PDF.
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3. IN view of the earlier order, we direct the first. Respondent to take necessary steps for recovery of the amount as. per the letter submitted by Respondent No.
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