https://www.taxtmi.com/article/detailed?id=11380 The Finance Act, 2023 establishes a Goods and Services Tax Appellate Tribunal with a Principal Bench and State Benches, prescribes bench composition and hearing allocation (place of supply reserved to Principal Bench), allows limited single Member hearing for lower value, non legal question appeals, mandates two Member hearings generally, and provides for reference on differing opinions to secure a majority decision. It sets out qualifications, appointment by Government on Search cum Selection Committee recommendations, four year terms with age limits and limited reappointment, salary protections, resignation, suspension and removal grounds, transfer rules, and appeals to High Court and Supreme Court. en-us Fri, 05 May 2023 10:29:59 +0530 Fri, 05 May 2023 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11380 The Finance Act, 2023 establishes a Goods and Services Tax Appellate Tribunal with a Principal Bench and State Benches, prescribes bench composition and hearing allocation (place of supply reserved to Principal Bench), allows limited single Member hearing for lower value, non legal question appeals, mandates two Member hearings generally, and provides for reference on differing opinions to secure a majority decision. It sets out qualifications, appointment by Government on Search cum Selection Committee recommendations, four year terms with age limits and limited reappointment, salary protections, resignation, suspension and removal grounds, transfer rules, and appeals to High Court and Supreme Court. Articles Goods and Services Tax - GST Fri, 05 May 2023 10:29:59 +0530 https://www.taxtmi.com/article/detailed?id=11380