Appellate Tribunal appointments and service conditions are restructured through detailed eligibility, selection, tenure, and removal rules. Section 110 of the Central Goods and Services Tax Act is substituted to prescribe the qualifications, appointment process, tenure and service conditions of the President and Members of the Appellate Tribunal. It sets out eligibility criteria for judicial and technical members, the composition and functioning of the Search-cum-Selection Committee, and rules for appointment, re-appointment, salary, allowances, resignation, removal, suspension and post-retirement restrictions. The provision also specifies tenure limits and acting arrangements for the President.
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Provisions expressly mentioned in the judgment/order text.
Appellate Tribunal appointments and service conditions are restructured through detailed eligibility, selection, tenure, and removal rules.
Section 110 of the Central Goods and Services Tax Act is substituted to prescribe the qualifications, appointment process, tenure and service conditions of the President and Members of the Appellate Tribunal. It sets out eligibility criteria for judicial and technical members, the composition and functioning of the Search-cum-Selection Committee, and rules for appointment, re-appointment, salary, allowances, resignation, removal, suspension and post-retirement restrictions. The provision also specifies tenure limits and acting arrangements for the President.
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