Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.
Finance Ministry has notified the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.
Selection for posts of President and Members shall be made by the Search-cum-Selection Committee who may cause a vacancy circular and shortlist eligible candidates.
For the post of President, the Committee may, either cause a vacancy circular or search for suitable persons eligible for appointment and make an assessment for selection. It shall recommend a panel of two names for every post for which selection is being done.
Medical fitness is a must for selection to the post of President and Members. Further where the person appointed as President or Member is a serving Judge of the Supreme Court or a High Court or a serving Member of an organised Service, he shall either resign or obtain voluntary retirement before joining the Tribunal.
Provisions for removal of President/Member provides for procedure for inquiry into complaints. However, the Committee shall not be bound by the procedure laid down by the Code of Civil Procedure but shall be guided by the principles of natural justice and shall have power to regulate its own procedure.
The President of the Tribunal shall, be paid a salary of rupees two lakh fifty thousand (fixed) per month and the Member shall be paid a salary of rupees two lakh twenty- five thousand per month. However, Pension, Provident Fund and gratuity shall not be admissible for the service rendered in the Tribunal.
F. No A-50050/69/2023-CESTAT-DOR
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