Revenue Bar Association vs Union Of India on 20 September, 2019
90. The crux of the argument of the Union of India that since the Appellate
Tribunal under CGST Act, 2017 and the TNGST Act, 2017 is not a substitute to
the High Court, the principles laid down in L.Chandrakumar Vs. Union of India,
reported in 1997(3) SCC 261, Union of India Vs. R.Gandhi reported in
2010(11) SCC 1 and Madras Bar Association Vs. Union of India, reported in
2014 (10) SCC 1, cannot be made applicable to the facts of this case, cannot be
accepted in the light of the pronouncements of the Court quoted supra.