Gujarat High Court
Pratik Satayanarayan Gattani vs Union Of India on 2 September, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/SCA/7129/2018 ORDER DATED: 02/09/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 7129 of 2018
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PRATIK SATAYANARAYAN GATTANI & ANR.
Versus
UNION OF INDIA & ORS.
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Appearance:
MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 2
MR.VISHAL J DAVE(6515) for the Petitioner(s) No. 1,2
NIPUN SINGHVI(9653) for the Petitioner(s) No. 1,2
ADVOCATE NOTICE NOT RECD BACK for the Respondent(s) No. 2
GOVERNMENT PLEADER for the Respondent(s) No. 4
MR ANKIT SHAH(6371) for the Respondent(s) No. 3
NOTICE SERVED for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 02/09/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. This petition is filed with the following prayers.
"(a) Your Lordships may be pleased to issue any Writ, order or direction more particularly in the nature of a Writ of declaration to declare Section 109 the CGST Act and GGST Act relating to constitution of Appellate Tribunal as ultra vires of Article 14 and 50 of the Constitution of India and being violative of the doctrine of separation of powers and independence of judiciary which are parts of the basic structure of the Constitution and further contrary to the Page 1 of 4 Uploaded by MOHMMEDSHAHID(HC01113) on Fri Sep 12 2025 Downloaded on : Sat Sep 13 03:04:37 IST 2025 NEUTRAL CITATION C/SCA/7129/2018 ORDER DATED: 02/09/2025 undefined principles laid down by the Hon'ble Supreme Court in Union of India v R. Gandhi, (2010) 11 SCC 1 and pass such further or other orders as this Hon'ble Court may deem fit and necessary in the facts and circumstances of the case and thus render justice;
(b) Your Lordships may be pleased to issue any Writ, order or direction more particularly in the nature of a to declare Writ of declaration Section 110 of the CGST Act and GGST Act relating to constitution qualification, of Appellate Tribunal and appointment and condition of services of its members, as ultra vires of Article 14 and 50 of the Constitution of India and being violative of the doctrine of separation of powers and independence of judiciary which are parts of the basic structure of the Constitution and further contrary to the principles laid down by the Hon'ble Supreme Court in Union of India v R. Gandhi, (2010) 11 SCC 1 and pass such further or other orders as this Hon'ble Court may deem fit and necessary in the facts and circumstances of the case and thus render justice."
2. This Court (Coram :- Honourable Mr.Justice Akil Kureshi and Honourable Mr.Justice B.N.Karia) had passed the following order on 05th May, 2018.
"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 Page 2 of 4 Uploaded by MOHMMEDSHAHID(HC01113) on Fri Sep 12 2025 Downloaded on : Sat Sep 13 03:04:37 IST 2025 NEUTRAL CITATION C/SCA/7129/2018 ORDER DATED: 02/09/2025 undefined 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 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 membersvice one Judicial member.
Notice returnable on 2nd July 2018. Since vires of Central legislation are under challenge, let there be notice to the Attorney General also."
3. During the pendency of this petition, by the Finance Act, 2023, the provision of Section 109 of Goods and Service Tax Act (for short GST Act) regarding constitution of appellate tribunal and benches thereof has been substituted with effect from 1st August, 2023.
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4. The amended provision of sub Section 4 of Section 109 of the GST Act provides for bench of the tribunal consisting of two judicial members, a technical member (Centre) and technical member (State), instead of one judicial member, one technical member (Centre) and one technical member (State), which was provided at the time of enactment of the GST Act.
5. In view of such amendment, the grievance raised in this petition would not survive and the same is accordingly disposed of as having become infructuous. Notice is discharged.
(BHARGAV D. KARIA, J) (PRANAV TRIVEDI,J) MOHMMEDSHAHID Page 4 of 4 Uploaded by MOHMMEDSHAHID(HC01113) on Fri Sep 12 2025 Downloaded on : Sat Sep 13 03:04:37 IST 2025