National GST Appellate Tribunal structure establishes state tribunals, appointment rules and a post office bar on appearances. A National Goods and Services Tax Appellate Tribunal shall be constituted by the Central Government on the GST Council's recommendation, headed by a National President and comprising State branches called State GST Tribunals each led by a State President; State Tribunals shall include prescribed Judicial and Technical (CGST/SGST) Members. Central rules (on Council recommendation) will govern qualifications, selection and appointment for the National President, Judicial Members and Technical-CGST Members; State rules (on Council recommendation) will govern State Presidents and Technical-SGST Members. Presidents exercise prescribed powers and functions, and former Presidents or Members are barred from appearing or pleading before the Tribunal after leaving office.
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National GST Appellate Tribunal structure establishes state tribunals, appointment rules and a post office bar on appearances.
A National Goods and Services Tax Appellate Tribunal shall be constituted by the Central Government on the GST Council's recommendation, headed by a National President and comprising State branches called State GST Tribunals each led by a State President; State Tribunals shall include prescribed Judicial and Technical (CGST/SGST) Members. Central rules (on Council recommendation) will govern qualifications, selection and appointment for the National President, Judicial Members and Technical-CGST Members; State rules (on Council recommendation) will govern State Presidents and Technical-SGST Members. Presidents exercise prescribed powers and functions, and former Presidents or Members are barred from appearing or pleading before the Tribunal after leaving office.
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