PRATIK SATAYANARAYAN GATTANI & ANR. v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
PRATIK SATAYANARAYAN GATTANI & ANR.
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 7129 of 2018 dated 02.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 109
Decision : Disposed off
Constitutional validity – Challenge to Sections 109 & 110 of CGST/GGST Acts – Composition of Appellate Tribunal – Petitioners contended constitution of Tribunal with one Judicial and two Technical Members violates Articles 14 & 50 and doctrine of separation of powers – During pendency, Finance Act, 2023 substituted Section 109 w.e.f. 01.08.2023 providing for two Judicial Members and two Technical Members (Centre and State) – Held: In view of amendment grievance no longer survives – Petition disposed of as infructuous – Notice discharged.
Represented By:
Counsel for the Petitioner: Avinash Poddar, Vishal J Dave, Nipun Singhvi
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