Process for setting up of GST appellate tribunal at advanced stage, Centre tells SC

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The Supreme Court on Monday was informed by the Centre that the setting up of the Goods and Services Tax Appellate Tribunal was at an advanced stage.

A bench headed by Chief Justice D Y Chandrachud was told by Attorney General R Venkataramani that a group of ministers (GoM) has deliberated upon the issue and the process was at "an advanced stage".

"Mr attorney (general), you file a short affidavit," said the bench which also comprised justices P S Narasimha and Dipankar Datta.

Earlier, the apex court had issued notices to the Centre and others on a batch of pleas seeking directions for constituting the the appellate tribunal on utmost priority basis in the interest of justice.

The apex court, meanwhile, said it will hear in January the pleas, including the one filed by the Madras Bar Association, challenging the Tribunals Reforms (Rationalisation and Conditions of Service) Act, 2021, which abolishes certain appellate tribunals, including Film Certification Appellate Tribunal.

The law amends various terms related to appointment and tenure of judicial and other members of tribunals.

The fresh law came into being after the apex court, on July 14 last year, in a 2:1 verdict had upheld the Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 but held as "unconstitutional" certain provisions related to the terms of services of chairperson, vice-chairperson and other members of tribunals.

The top court had struck down the provisions requiring minimum age for appointment as chairperson or members as 50 years and prescribing the tenure of four years, saying such conditions are contrary to the principles of separation of powers, independence of judiciary, rule of law and Article 14 of the Constitution.

The majority verdict had further said security of tenure and conditions of service are recognised as core components of independence of the judiciary, which can be sustained only when the incumbents are assured of fair and reasonable conditions of service that include adequate remuneration and security of tenure.