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The Madras High Court has found that the constitution of GST Appellate Tribunal (GSTAT) under the prevailing GST regime is unconstitutional. Particularly, the Court has held that the number of judicial members must exceed the number of technical members. However, it also concluded that advocates do not have a fundamental right to become judges/judicial members of the GSTAT, although they cannot be excluded from the zone of consideration for appointment as judicial members.