Constitution of GST appellate tribunal unconstitutional: Madras HC

A division bench of the Madras High Court on Friday held that the conditions related to the constitution of the Goods and Services Tax (GST) Appellate Tribunal as unconstitutional. The Bench, comprising Justice S Manikumar and Justice Subramonium Prasad, observed that there should be primacy for judicial members and technical members cannot exceed the number of judicial members, accordin…