CGST Section 110 — President and Members of Appellate Tribunal, their qualification, appointment, condition

CGST Act · President and Members of Appellate Tribunal, their qualification, appointment, condition

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Section 110 of the CGST Act, 2017 governs President and Members of Appellate Tribunal, their qualification, appointment, condition. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 110 GST: President and Members of Appellate Tribunal, their — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Plain English Summary

Section 110 of the CGST Act, 2017 specifies the qualifications, appointment process, and conditions of service for the President and Members of the Goods and Services Tax Appellate Tribunal (GSTAT). It ensures that individuals appointed to these crucial positions possess the necessary expertise and experience to effectively resolve GST-related disputes.

This section is applicable whenever the government needs to appoint or re-appoint the President, a Judicial Member, a Technical Member (Centre), or a Technical Member (State) to the GSTAT. It outlines the eligibility criteria for each role, the process for their selection, and the terms and conditions under which they will serve.

Here's a breakdown of the key aspects of Section 110:

Qualifications for Appointment:
- President: Must be a former or current Judge of the Supreme Court or a former or current Chief Justice of a High Court.
- Judicial Member: Must have been a Judge of a High Court, or have served as a District Judge or Additional District Judge for a combined period of ten years.
- Technical Member (Centre): Must be a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A, or of the All India Service with at least three years of experience in the administration of an existing law or goods and services tax in the Central Government, and has completed at least twenty-five years of service in Group A.
- Technical Member (State): Must be an officer of the State Government or an officer of the All India Service, not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank, not lower than that of the First Appellate Authority. Also, they must have completed twenty-five years of service in Group A, or equivalent, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government.
Appointment Process: All appointments and re-appointments are made by the government based on the recommendations of a Search-cum-Selection Committee. The composition of this committee varies depending on whether the appointment is for a Technical Member (State) or for any other position (President, Judicial Member, Technical Member (Centre)). This ensures a transparent and merit-based selection process. The committee recommends a panel of two names for each position.
Search-cum-Selection Committee Composition:
- For Technical Member (State): Chaired by the Chief Justice of the High Court in whose jurisdiction the State Bench is located, with members including judicial members, state chief secretary and principal secretaries.
- For all other cases: Chaired by the Chief Justice of India (or a nominee), with members including central government secretaries and a state chief secretary nominated by the Council.
Conditions of Service: The salary, allowances, and other terms and conditions of service for the President and Members are aligned with those applicable to Central Government officers carrying the same pay. Importantly, these terms cannot be varied to their disadvantage after their appointment. Further, the President or Member may be reimbursed a house rent higher than the house rent allowance as are admissible to a Central Government officer holding the post carrying the same pay, subject to such limitations and conditions as may be prescribed.
Exceptions and Special Cases:
- If the President's office becomes vacant, the Judicial Member (or, in their absence, the senior-most Technical Member of the Principal Bench) acts as the President until a new appointment is made.
- A similar arrangement applies if the President is temporarily unable to discharge their functions.
- When selecting a Technical Member (State), preference is given to officers who have worked in the State Government to which the Bench's jurisdiction extends.
- The State Government may, on the recommendations of the Council, by notification, relax the requirement of completion of twenty-five years of service in Group A, or equivalent.

Practical Example for Business Owners: Imagine a business receives an unfavorable order from the GST officer. They appeal to the GSTAT. Section 110 ensures that the President and Members hearing the appeal are qualified and impartial, providing a fair opportunity for the business to present its case. The business can be confident that the tribunal members have the necessary legal or technical expertise to understand the complexities of the GST law and make a reasoned decision.

Amendment History: The current version of Section 110 was substituted by Section 150 of The Finance Act 2023 (No. 8 of 2023) with effect from August 1, 2023, vide Notification No. 28/2023-CT dated July 31, 2023. This amendment likely aimed to refine the qualifications, appointment process, or conditions of service based on experience and evolving needs.

Section Section 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.-

(1)A person shall not be qualified for appointment as—

(a)the President, unless he has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court;

(b)a Judicial Member, unless he—

(i)has been a Judge of the High Court; or

(ii)has, for a combined period of ten years, been a District Judge or an Additional District Judge;

(c)a Technical Member (Centre), unless he is or has been a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A, or of the All India Service with at least three years of experience in the administration of an existing law or goods and services tax in the Central Government, and has completed at least twenty-five years of service in Group A;

(d)a Technical Member (State), unless he is or has been an officer of the State Government or an officer of All India Service, not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank, not lower than that of the First Appellate Authority, as may be notified by the concerned State Government, on the recommendations of the Council and has completed twenty-five years of service in Group A, or equivalent, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government: Provided that the State Government may, on the recommendations of the Council, by notification, relax the requirement of completion of twenty-five years of service in Group A, or equivalent, in respect of officers of such State where no person has completed twenty-five years of service in Group A, or equivalent, but has completed twenty-five years of service in the Government, subject to such conditions, and till such period, as may be specified in the notification.

(2)The President, Judicial Member, Technical Member (Centre) and Technical Member (State) shall be appointed or re-appointed by the Government on the recommendations of a Search-cum-Selection Committee constituted under sub-section (4): Provided that in the event of the occurrence of any vacancy in the office of the President by reason of his death, resignation or otherwise, the Judicial Member or, in his absence, the senior-most Technical Member of the PrincipaI Bench shall act as the President until the date on which a new President, appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office: Provided further that where the President is unable to discharge his functions owing to absence, illness or any other cause, the Judicial Member or, in his absence, the senior-most Technical Member of the Principal Bench, shall discharge the functions of the President until the date on which the President resumes his duties.

(3)While making selection for Technical Member (State) of a State Bench, first preference shall be given to officers who have worked in the State Government of the State to which the jurisdiction of the Bench extends.

(4)

(a)The Search-cum-Selection Committee for Technical Member (State) of a State Bench shall consist of the following members, namely:—

(i)the Chief Justice of the High Court in whose jurisdiction the State Bench is located, to be the Chairperson of the Committee;

(ii)the senior-most JudiciaI Member in the State, and where no JudiciaI Member is available, a retired Judge of the High Court in whose jurisdiction the State Bench is located, as may be nominated by the Chief Justice of such High Court;

(iii)Chief Secretary of the State in which the State Bench is located;

(iv)one Additional Chief Secretary or Principal Secretary or Secretary of the State in which the State Bench is located, as may be nominated by such State Government, not in-charge of the Department responsible for administration of State tax; and

(v)Additional Chief Secretary or Principal Secretary or Secretary of the Department responsible for administration of State tax, of the State in which the State Bench is located — Member Secretary; and

(b)the Search-cum-Selection Committee for all other cases shall consist of the following members, namely:—

(i)the Chief Justice of India or a Judge of Supreme Court nominated by him, to be the Chairperson of the Committee;

(ii)Secretary of the Central Government nominated by the Cabinet Secretary — Member;

(iii)Chief Secretary of a State to be nominated by the Council — Member;

(iv)one Member, who—

(A)in case of appointment of a President of a Tribunal, shall be the outgoing President of the Tribunal; or

(B)in case of appointment of a Member of a Tribunal, shall be the sitting President of the Tribunal; or

(C)in case of the President of the Tribunal seeking re-appointment or where the outgoing President is unavailable or the removal of the President is being considered, shall be a retired Judge of the Supreme Court or a retired Chief Justice of a High Court nominated by the Chief Justice of India; and

(v)Secretary of the Department of Revenue in the Ministry of Finance of the Central Government — Member Secretary.

(5)The Chairperson shall have the casting vote and the Member Secretary shall not have a vote.

(6)Notwithstanding anything contained in any judgment, order, or decree of any court or any law for the time being in force, the Committee shall recommend a panel of two names for appointment or re-appointment to the post of the President or a Member, as the case may be.

(7)No appointment or re-appointment of the Members of the Appellate Tribunal shall be invalid merely by reason of any vacancy or defect in the constitution of the Search-cum-Selection Committee.

(8)Notwithstanding anything contained in any judgment, order, or decree of any court or any law for the time being in force, the salary of the President and the Members of the Appellate Tribunal shall be such as may be prescribed and their allowances and other terms and conditions of service shall be the same as applicable to Central Government officers carrying the same pay: Provided that neither the salary and allowances nor other terms and conditions of service of the President of Members of the Appellate Tribunal shall be varied to their disadvantage after their appointment: Provided further that, if the President or Member takes a house on rent, he may be reimbursed a house rent higher than the house rent allowance as are admissible to a Central Government officer holding the post carrying the same pay, subject to such limitations and conditions as may be prescribed.

(9)Notwithstanding anything contained in any judgment, order, or decree of any court or any law for the time being in force, the President of the Appellate Tribunal shall hold office for a term of four years from the date on which he enters upon his office, or until he attains the age of sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years.

(10)Notwithstanding anything contained in any judgment, order, or decree of any court or any law for the time being in force, the Judicial Member, Technical Member (Centre) or Technical Member (State) of the Appellate Tribunal shall hold office for a term of four years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years.

(11)The President or any Member may, by notice in writing under his hand addressed to the Government, resign from his office: Provided that the President or Member shall continue to hold office until the expiry of three months from the date of receipt of such notice by the Government or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office, whichever is the earliest.

(12)The Government may, on the recommendations of the Search-cum-Selection Committee, remove from the office President or a Member, who—

(a)has been adjudged an insolvent; or

(b)has been convicted of an offence which involves moral turpitude; or

(c)has become physically or mentally incapable of acting as such President or Member; or

(d)has acquired such financial or other interest as is likely to affect prejudicially his functions as such President or Member; or

(e)has so abused his position as to render his continuance in office prejudicial to the public interest: Provided that the President or the Member shall not be removed on any of the grounds specified in clauses (d) and (e), unless he has been informed of the charges against him and has been given an opportunity of being heard.

(13)The Government, on the recommendations of the Search-cum-Selection Committee, may suspend from office, the President or a Judicial or Technical Member in respect of whom proceedings for removal have been initiated under sub-section (12).

(14)Subject to the provisions of article 220 of the Constitution, the President or other Members, on ceasing to hold their office, shall not be eligible to appear, act or plead before the Principal Bench or the State Bench in which he was the President or, as the case may be, a Member. *Enforced w.e.f . 1st July, 2017. 1. Substituted ( w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023 . ) by s. 150 of The Finance Act 2023 (No. 8 of 2023).

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Frequently Asked Questions

What are the qualifications required to be appointed as the President of the Goods and Services Tax Appellate Tribunal (GSTAT) under CGST Section 110?

According to CGST Section 110, the President of the GSTAT must be a Judge of the Supreme Court or Chief Justice of a High Court or a Judge of a High Court.

What are the qualifications needed to become a Judicial Member of the GSTAT as per CGST Section 110?

A Judicial Member of the GSTAT must have held a post not below the rank of Additional Secretary to the Government of India, or an equivalent post in the State Government, with at least three years of experience in dealing with matters relating to indirect taxes, or is an advocate who has practiced before High Court for at least ten years.

What qualifications are required to be appointed as a Technical Member of the GSTAT under CGST Section 110?

A Technical Member must be a member of the Indian Revenue Service (Customs and Indirect Taxes) Group A or any equivalent officer of the State Government with at least fifteen years of experience in the administration of indirect taxes, including at least three years as Joint Commissioner or an equivalent rank.

How are the President and Members of the Appellate Tribunal appointed under CGST Section 110?

The President and Members of the Appellate Tribunal are appointed by the Government based on the recommendations of a Selection Committee constituted for this purpose. The composition and procedures of the Selection Committee are governed by relevant rules and guidelines.

What are the terms and conditions of service for the President and Members of the GSTAT as specified by CGST Section 110?

CGST Section 110 empowers the Government to prescribe the terms and conditions of service, including tenure, salary, allowances, retirement, and other benefits, for the President and Members of the Appellate Tribunal through relevant rules. These details are specified separately.

Can a person holding a government position be appointed as a member of the GSTAT, and if so, what are the considerations?

Yes, individuals holding specific government positions, particularly in the Indian Revenue Service (Customs and Indirect Taxes) or equivalent State Government positions, can be appointed as Technical Members if they meet the experience criteria. The primary consideration is their relevant experience in indirect tax administration as detailed in the qualifications.

What happens if there is a vacancy in the position of President of the GSTAT?

The procedure for filling a vacancy in the President's position would likely involve the appointment of a new President through the established selection process outlined in CGST Section 110 and related rules. In the interim, an existing member may be designated to perform the functions of the President until a permanent replacement is appointed, though the specific legal framework for such an arrangement is found elsewhere in the CGST Act/rules.

Key Conditions & Requirements

Condition	Details
President Qualification	Must be a Judge of the Supreme Court or is or has been the Chief Justice of a High Court.
Judicial Member Qualification	Must have been a Judge of the High Court; or has, for a combined period of ten years, been a District Judge or an Additional District Judge.
Technical Member (Centre) Qualification	Must be or has been a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A, or of the All India Service with at least three years of experience in the administration of an existing law or goods and services tax in the Central Government, and has completed at least twenty-five years of service in Group A.
Technical Member (State) Qualification	Must be or has been an officer of the State Government or an officer of All India Service, not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank, not lower than that of the First Appellate Authority, as may be notified by the concerned State Government, and has completed twenty-five years of service in Group A, or equivalent, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government.
Appointment/Re-appointment	The President, Judicial Member, Technical Member (Centre) and Technical Member (State) shall be appointed or re-appointed by the Government on the recommendations of a Search-cum-Selection Committee.
Acting President (Vacancy)	In the event of a vacancy in the office of the President, the Judicial Member or, in his absence, the senior-most Technical Member of the PrincipaI Bench shall act as the President until a new President is appointed.
Acting President (Absence)	Where the President is unable to discharge his functions owing to absence, illness or any other cause, the Judicial Member or, in his absence, the senior-most Technical Member of the Principal Bench, shall discharge the functions of the President until the President resumes his duties.

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Amendment History

Enforced w.e.f . 1st July, 2017.

1Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.

2023↑ view in text

Substituted ( w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023 . ) by s. 150 of The Finance Act 2023 (No. 8 of 2023).