Power to relax under GST tribunal service rules permits limited relaxation for specified classes, subject to Council recommendation and written reasons. The Central Government may relax any provision of the GST Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 for any class or category of persons, if it considers the relaxation necessary or expedient. The power may be exercised only on the recommendations of the Council, by order, and for reasons recorded in writing, creating a controlled discretionary mechanism for specified cases.
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.
Power to relax under GST tribunal service rules permits limited relaxation for specified classes, subject to Council recommendation and written reasons.
The Central Government may relax any provision of the GST Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 for any class or category of persons, if it considers the relaxation necessary or expedient. The power may be exercised only on the recommendations of the Council, by order, and for reasons recorded in writing, creating a controlled discretionary mechanism for specified cases.
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