ORDER :

Subramonium Prasad, J.

(Prayer in WP No.21147 of 2018: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a writ of declaration, to declare Chapter XVIII of the Tamil Nadu Goods and Services Tax Act, 2017, more particularly, Sections 109 and 110 of the Tamil Nadu Goods and Services Tax Act, 2017 relating to constitution of the Appellate Tribunal and qualification, appointment and condition of services of its members as void, defective and unconstitutional, being violative of Articles 14, 21, 50 of the Constitution of India, and doctrines 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 Vs. R.Gandhi (2010) 11 SCC 1.

Prayer in WP No.21148 of 2018: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a writ of declaration, to declare Chapter XVIII of the Central Goods and Services Tax Act, 2017, more particularly, Sections 109 and 110 of the Tamil Nadu Goods and Services Tax Act, 2017 relating to constitution of the Appellate Tribunal and qualification, appointment and condition of services of its members as void, defective and unconstitutional, being violative of Articles 14, 21, 50 of the Constitution of India, and doctrines 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 Vs. R.Gandhi (2010) 11 SCC 1.

Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a writ of declaration, to declare Section 109 of the Central Goods & Service Tax Act, 2017 and Tamil Nadu Goods & Service Tax Act, 2017, constituting Appellate Tribunal and Section 110 of the CGST Act and TNGST Act relating to qualification, 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 Vs. R.Gandhi (2010) 11 SCC 1 and Kesavananda Bharati Vs. State of Kerala [(1973) 4 SCC 225].)

1. Challenge in these writ petitions is to declare Sections 109 and 110 of the Central Goods and Services Tax Act, 2017 [in short CGST Act, 2017] and Tamil Nadu Goods and Services Tax Act, 2017 [in short TNGST Act, 2017], relating to the constitution of the Goods and Services Tax Appellate Tribunal and the qualification and appointment of members, as void, defective and unconstitutional, being violative of Articles 14, 21 and 50 of the Constitution of India and various judgments of the Hon'ble Supreme Court.

2. Article 246-A (Special provision with respect to goods and service tax) was inserted in the Constitution of India, by the Constitution (One Hundred and First Amendment) Act, 2016. As per Article 246-A(1), notwithstanding anything contained in Articles 246 and 254, Parliament, and subject to clause (2), the Legislature of every State has the power to make laws with respect to goods and services tax imposed by the Union or the State.

3. Article 246-A(2) gives Parliament its exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.

4. Article 366(12-A), which was also inserted by the Constitution (One Hundred and First Amendment) Act, 2016 defines, "goods and services tax" to mean any tax on supply of goods, or services or both, except taxes on the supply of alcoholic liquor for human consumption.

5. Chapter XVIII of the Central Goods and Services Tax Act, 2017 [in short CGST Act, 2017] and Chapter XVIII of the Tamil Nadu Goods and Services Tax Act, 2