National Appellate Authority for Advance Ruling: constitution, composition, appointment safeguards, tenure, removal, and post-office restrictions. Section 101A establishes the National Appellate Authority for Advance Ruling to hear appeals under section 101B, and permits an existing Authority, including a Tribunal, to act until the new Authority is constituted. It prescribes the composition of the Authority, the qualifications and appointment process for the President and Technical Members, and the safeguards governing service conditions, tenure, resignation, removal, suspension, and post-office restrictions. The provision also requires consultation with the Chief Justice of India for appointment and removal processes and protects against adverse variation of service conditions after appointment.
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Provisions expressly mentioned in the judgment/order text.
National Appellate Authority for Advance Ruling: constitution, composition, appointment safeguards, tenure, removal, and post-office restrictions.
Section 101A establishes the National Appellate Authority for Advance Ruling to hear appeals under section 101B, and permits an existing Authority, including a Tribunal, to act until the new Authority is constituted. It prescribes the composition of the Authority, the qualifications and appointment process for the President and Technical Members, and the safeguards governing service conditions, tenure, resignation, removal, suspension, and post-office restrictions. The provision also requires consultation with the Chief Justice of India for appointment and removal processes and protects against adverse variation of service conditions after appointment.
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