Eligibility for tribunal leadership requires prior high judicial experience; members need appellate or judicial qualifications to serve. Qualifications for appointment to the National Tax Tribunal distinguish leadership and membership prerequisites: the Chairperson must have served as a Supreme Court Judge or as a High Court Chief Justice, while Members must be current, former, or eligible High Court judges or possess prior adjudicatory service on designated appellate tax tribunals for the statutory minimum tenure, as adjusted by amendment.
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.
Eligibility for tribunal leadership requires prior high judicial experience; members need appellate or judicial qualifications to serve.
Qualifications for appointment to the National Tax Tribunal distinguish leadership and membership prerequisites: the Chairperson must have served as a Supreme Court Judge or as a High Court Chief Justice, while Members must be current, former, or eligible High Court judges or possess prior adjudicatory service on designated appellate tax tribunals for the statutory minimum tenure, as adjusted by amendment.
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