An Advocate can be a Judicial Member of the GST Appellate Tribunal
Until now, a Judge of a High Court or a District Judge qualified to be appointed as a Judge of a High Court was qualified for appointment as a Judicial Member of the Appellate Tribunal. Now, an Advocate with 10 years of experience in litigation matters related to indirect taxes can become a Judicial Member.
In this regard, Section 110 of CGST Act, 2017 which provides for the qualification, appointment, conditions of service etc. of a person to be appointed as President and Members of Appellate Tribunal is amended vide THE CENTRAL GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023 No. 48 of 2023 dated 28.12.2023.
In aforesaid section, clause (iii) is inserted to sub-section (1)(b) to include a person, as Judicial Member, who has been an Advocate for 10 years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court.
Further, the upper age to hold an office of a President, Judicial Member and Technical Member – State and Centre has been increased. For the same, Sub-section (9) & (10) is amended. The upper age of a President is increased from sixty seven years to seventy years and for Judicial Member and Technical Member from sixty-five years to sixty seven years.
Source: THE CENTRAL GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023 No. 48 of 2023 dated 28.12.2023.
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