Definitions of Appellate Tribunal composition clarify roles and selection scope for President, Judicial and Technical Members under GST rules. Definitions set the scope for appointments and service conditions: Appellate Tribunal takes its meaning from the Act; President denotes the Tribunal head; 'Member' includes Judicial and Technical Members across benches; Technical Members may be Centre or State; and undefined terms adopt meanings from the Central Goods and Services Tax Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definitions of Appellate Tribunal composition clarify roles and selection scope for President, Judicial and Technical Members under GST rules.
Definitions set the scope for appointments and service conditions: Appellate Tribunal takes its meaning from the Act; President denotes the Tribunal head; "Member" includes Judicial and Technical Members across benches; Technical Members may be Centre or State; and undefined terms adopt meanings from the Central Goods and Services Tax Act.
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