Section 110 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc of CGST ACT, 2017<\/p>\n
110. (1) A person shall not be qualified for appointment as\u2014
\n(a) the President, unless he has been a Judge of the Supreme Court or is or has
\nbeen the Chief Justice of a High Court, or is or has been a Judge of a High Court for a
\nperiod not less than five years;
\n(b) a Judicial Member, unless he\u2014
\n(i) has been a Judge of the High Court; or
\n(ii) is or has been a District Judge qualified to be appointed as a Judge of
\na High Court; or<\/p>\n
(iii) is or has been a Member of Indian Legal Service and has held a post
\nnot less than Additional Secretary for three years;
\n(c) a Technical Member (Centre) unless he is or has been a member of Indian
\nRevenue (Customs and Central Excise) Service, Group A, and has completed at least
\nfifteen years of service in Group A;
\n(d) a Technical Member (State) unless he is or has been an officer of the State
\nGovernment not below the rank of Additional Commissioner of Value Added Tax or the
\nState goods and services tax or such rank as may be notified by the concerned State
\nGovernment on the recommendations of the Council with at least three years of
\nexperience in the administration of an existing law or the State Goods and Services Tax
\nAct or in the field of finance and taxation.
\n(2) The President and the Judicial Members of the National Bench and the Regional
\nBenches shall be appointed by the Government after consultation with the Chief Justice of
\nIndia or his nominee:
\nProvided that in the event of the occurrence of any vacancy in the office of the
\nPresident by reason of his death, resignation or otherwise, the senior most Member of the
\nNational Bench shall act as the President until the date on which a new President, appointed
\nin accordance with the provisions of this Act to fill such vacancy, enters upon his office:
\nProvided further that where the President is unable to discharge his functions owing
\nto absence, illness or any other cause, the senior most Member of the National Bench shall
\ndischarge the functions of the President until the date on which the President resumes his
\nduties.
\n(3) The Technical Member (Centre) and Technical Member (State) of the National
\nBench and Regional Benches shall be appointed by the Government on the recommendations
\nof a Selection Committee consisting of such persons and in such manner as may be prescribed.
\n(4) The Judicial Member of the State Bench or Area Benches shall be appointed by the
\nState Government after consultation with the Chief Justice of the High Court of the State or
\nhis nominee.
\n(5) The Technical Member (Centre) of the State Bench or Area Benches shall be
\nappointed by the Central Government and Technical Member (State) of the State Bench or
\nArea Benches shall be appointed by the State Government in such manner as may be
\nprescribed.
\n(6) No appointment of the Members of the Appellate Tribunal shall be invalid merely
\nby the reason of any vacancy or defect in the constitution of the Selection Committee.
\n(7) Before appointing any person as the President or Members of the Appellate Tribunal,
\nthe Central Government or, as the case may be, the State Government, shall satisfy itself that
\nsuch person does not have any financial or other interests which are likely to prejudicially
\naffect his functions as such President or Member.
\n(8) The salary, allowances and other terms and conditions of service of the President,
\nState President and the Members of the Appellate Tribunal shall be such as may be prescribed:
\nProvided that neither salary and allowances nor other terms and conditions of service
\nof the President, State President or Members of the Appellate Tribunal shall be varied to their
\ndisadvantage after their appointment.
\n(9) The President of the Appellate Tribunal shall hold office for a term of three years
\nfrom the date on which he enters upon his office, or until he attains the age of seventy years,
\nwhichever is earlier and shall be eligible for reappointment.<\/p>\n
(10) The Judicial Member of the Appellate Tribunal and the State President shall hold
\noffice for a term of three years from the date on which he enters upon his office, or until he
\nattains the age of sixty-five years, whichever is earlier and shall be eligible for
\nreappointment.
\n(11) The Technical Member (Centre) or Technical Member (State) of the Appellate
\nTribunal shall hold office for a term of five years from the date on which he enters upon his
\noffice, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible
\nfor reappointment.
\n(12) The President, State President or any Member may, by notice in writing under his
\nhand addressed to the Central Government or, as the case may be, the State Government
\nresign from his office:
\nProvided that the President, State President or Member shall continue to hold office
\nuntil the expiry of three months from the date of receipt of such notice by the Central
\nGovernment, or, as the case may be, the State Government or until a person duly appointed
\nas his successor enters upon his office or until the expiry of his term of office, whichever is
\nthe earliest.
\n(13) The Central Government may, after consultation with the Chief Justice of India, in
\ncase of the President, Judicial Members and Technical Members of the National Bench,
\nRegional Benches or Technical Members (Centre) of the State Bench or Area Benches, and
\nthe State Government may, after consultation with the Chief Justice of High Court, in case of
\nthe State President, Judicial Members, Technical Members (State) of the State Bench or Area
\nBenches, may remove from the office such President or Member, who\u2014
\n(a) has been adjudged an insolvent; or
\n(b) has been convicted of an offence which, in the opinion of such Government
\ninvolves moral turpitude; or
\n(c) has become physically or mentally incapable of acting as such President,
\nState President or Member; or
\n(d) has acquired such financial or other interest as is likely to affect prejudicially
\nhis functions as such President, State President or Member; or
\n(e) has so abused his position as to render his continuance in office prejudicial
\nto the public interest:
\nProvided that the President, State President or the Member shall not be removed
\non any of the grounds specified in clauses (d) and (e), unless he has been informed of
\nthe charges against him and has been given an opportunity of being heard.
\n(14) Without prejudice to the provisions of sub-section (13),\u2013\u2013
\n(a) the President or a Judicial and Technical Member of the National Bench or
\nRegional Benches, Technical Member (Centre) of the State Bench or Area Benches
\nshall not be removed from their office except by an order made by the Central Government
\non the ground of proved misbehaviour or incapacity after an inquiry made by a Judge
\nof the Supreme Court nominated by the Chief Justice of India on a reference made to
\nhim by the Central Government and of which the President or the said Member had
\nbeen given an opportunity of being heard;
\n(b) the Judicial Member or Technical Member (State) of the State Bench or Area
\nBenches shall not be removed from their office except by an order made by the State
\nGovernment on the ground of proved misbehaviour or incapacity after an inquiry
\nmade by a Judge of the concerned High Court nominated by the Chief Justice of the
\nconcerned High Court on a reference made to him by the State Government and of
\nwhich the said Member had been given an opportunity of being heard.
\n(15) The Central Government, with the concurrence of the Chief Justice of India, may
\nsuspend from office, the President or a Judicial or Technical Members of the National Bench<\/p>\n
or the Regional Benches or the Technical Member (Centre) of the State Bench or Area
\nBenches in respect of whom a reference has been made to the Judge of the Supreme Court
\nunder sub-section (14).
\n(16) The State Government, with the concurrence of the Chief Justice of the High
\nCourt, may suspend from office, a Judicial Member or Technical Member (State) of the State
\nBench or Area Benches in respect of whom a reference has been made to the Judge of the
\nHigh Court under sub-section (14).
\n(17) Subject to the provisions of article 220 of the Constitution, the President, State
\nPresident or other Members, on ceasing to hold their office, shall not be eligible to appear, act
\nor plead before the National Bench and the Regional Benches or the State Bench and the
\nArea Benches thereof where he was the President or, as the case may be, a Member.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 110 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc of CGST ACT, 2017 110. (1) A person shall not be qualified for appointment as\u2014 (a) the President, unless he has been a Judge of the Supreme Court or is or has been the Chief Justice of a High … Continue reading “Section 110 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/348"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=348"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/348\/revisions"}],"predecessor-version":[{"id":349,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/348\/revisions\/349"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}