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Oath of office and secrecy requirement governs Tribunal appointments before President or Member enters office. President and Members of the Goods and Services Tax Appellate Tribunal must, before entering office, make and subscribe an oath of office and secrecy in the prescribed forms. The rule creates a mandatory pre-condition to assumption of office and applies to every person appointed as President or Member, requiring formal acceptance of official duties and confidentiality obligations.
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Provisions expressly mentioned in the judgment/order text.
Oath of office and secrecy requirement governs Tribunal appointments before President or Member enters office.
President and Members of the Goods and Services Tax Appellate Tribunal must, before entering office, make and subscribe an oath of office and secrecy in the prescribed forms. The rule creates a mandatory pre-condition to assumption of office and applies to every person appointed as President or Member, requiring formal acceptance of official duties and confidentiality obligations.
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