GST

GST Appellate Tribunal President and Members Appointment Rules notified

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

Download Notification Click Here >>

Share

Recent Posts

  • Income Tax

Related party transaction u/s 40A(2) shall be treated as bona fide, unless evading tax

Related party transaction u/s 40A(2) shall be treated as bona fide, unless AO finds that one of them is trying…

10 hours ago
  • Income Tax

‘Transfer of property’ not include ‘acquiring’ of property or ‘purchasing’ of property – ITAT

The word ‘transfer of property’ does not include ‘acquiring’ of property or ‘purchasing’ of property and only can be confined…

11 hours ago
  • Income Tax

AO was not justified in questioning cash withdrawals from bank account – ITAT

AO is not justified in questioning the cash withdrawals from bank account on the ground that the assessee had sufficient…

13 hours ago
  • Income Tax

Return/Balance sheet filed within limitation extended by SC to be considered within time

Return/Balance sheet to be considered as being within time if filed within timeline condoned by Hon'ble Supreme Court due to…

1 day ago
  • Income Tax

Satisfaction Note u/s 153C – term immediate cannot be extended to unreasonable delay

Satisfaction Note u/s 153C - term “immediate” cannot be extended to defeats the purpose of cost effective, efficient and expeditious…

1 day ago
  • Income Tax

Addition for rental income on accrual basis deleted as court case was pending

Addition for rental income on accrual basis deleted as assessee was pursuing a civil case against the tenant In a…

2 days ago