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
CA Misconduct – Appellate order quashed as final judgment was not passed by same members who heard arguments. In a…
Deceased homemaker can not be considered as dependant for award of compensation under MV Act. Courts to award a composite…
CIT Revision notice u/s 263 quashed as the Assessing Officer rightly taken DVO value of property sold as actual sale…
Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalities GSTN Advisory dated…
No protective addition required in the hand of a third party when additions have been confirmed in the hands of…
Limitation for filing application u/s 34 of Arbitration Act commence from date on which application u/s 33 is disposed of…