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<h1>Tribunal Members Must Step Aside When Personal or Professional Connections Might Compromise Impartial GST Dispute Resolution</h1> A statutory provision governing recusal of Goods and Services Tax Appellate Tribunal members. Members must recuse themselves from cases involving personal, familial, or professional relationships, prior involvement in another capacity, or circumstances that might appear inappropriate. While members may record reasons for recusal, parties are prohibited from accessing these reasons, preserving the integrity of the tribunal's decision-making process.