Section 18 regulates qualifications, selection, appointment, remuneration, resignation, removal, service conditions and reappointment eligibility of Tribunal Chairpersons and Members under enactments listed in the First Schedule. The relevant enactments are amended in accordance with the Second Schedule. The Central Government may amend the First Schedule by Official Gazette notification where necessary or expedient, and each notification must be laid before both Houses of Parliament.

Tribunal Chairpersons hold office for five years or until attaining seventy years of age, whichever is earlier. Tribunal Members hold office for five years or until attaining sixty-seven years of age, whichever is earlier. Chairpersons and Members are eligible for consideration for reappointment in accordance with the applicable reappointment provisions.

Section 16 permits removal of Tribunal Chairpersons and Members for insolvency, conviction involving moral turpitude, incapacity, prejudicial interests, abuse of position, incompetence or inefficiency, and paid assignments during tenure. For complaints involving prejudicial interests, abuse, incompetence or inefficiency, or paid assignments, the administering Ministry or Department must conduct a preliminary inquiry and, where supported by material facts and documents, refer the matter for inquiry by the Commission. Removal on these grounds requires that reference and inquiry, followed by appropriate Central Government action on the Commission's recommendation.

Empanelment of experts for assessing candidates for Tribunal Chairperson and Member posts is undertaken by the Secretariat from relevant fields under regulations governing selection, engagement terms, conditions, and conflict-of-interest requirements. Experts conducting suitability assessments serve on the concerned Search-cum-Selection Committee.

Tribunal Chairpersons and Members are appointed by the Central Government on recommendations of the Search-cum-Selection Committee. The Committee may use selection or search for a Chairperson, applies prescribed candidate-assessment procedures, and recommends a selected candidate plus one waiting-list candidate per vacancy. Reappointment assessment includes prior Tribunal performance and may require consultation with the concerned Tribunal leadership. Recommendations must be communicated within three days and processed for appointment within three months.

Search-cum-Selection Committees select Chairpersons and Members of First Schedule Tribunals. Their composition differs according to the post, with Commission members, a retired High Court Chief Justice or Judge, a government Secretary, two suitability-assessing empanelled experts, and a Member Secretary. For State Administrative Tribunals, the concerned State Chief Secretary replaces the Central Government-nominated Secretary. The Committee Chairperson has a casting vote; expert Members and the Member Secretary cannot vote. Recommendations are sent to the Central Government through the Secretariat, and vacancies or constitution defects do not invalidate proceedings.

For online services supplied to unregistered recipients, the recipient's State name recorded on the tax invoice is deemed to be the address on record, making the recipient's location the place of supply. Registered suppliers must record that State name irrespective of supply value for online money gaming, OIDAR services, and all taxable services supplied over a digital or electronic network, whether directly or through an electronic commerce operator. The recipient's State must be declared in outward-supply details, and suppliers must collect this information before supply. Omission of mandatory invoice particulars may attract penal action.

GST exemption under Entry 66(a) for mandatory clinical postings may apply where the posting is part of a curriculum leading to a qualification recognised by law and the training institution is approved for that component. The further requirement that services be provided "to its students" is significant. Exemption is more defensible if students are formally posted, attached or registered with the institution and receive structured training, supervision, attendance monitoring or assessment. Mere clinical exposure for students of another institution without a formal academic or regulatory relationship creates a litigation-prone position.

Inherent power to quash criminal proceedings may be exercised sparingly where accepted allegations disclose no offence, are inherently improbable, or indicate mala fide prosecution. Matrimonial cruelty requires allegations of conduct meeting the statutory definition, including harassment linked to an unlawful demand for property or valuable security. Bald, general and omnibus allegations against parents-in-law, without particulars of dates, places or specific acts, do not establish a prima facie offence and warrant quashing of proceedings against them. Allegations against the husband were not examined on merits, and prosecution against him continued.

Annual reporting by the Secretariat requires preparation, once each year, of a true and full account of the Commission's activities during the preceding year. Copies must be forwarded through the Commission to the Central Government, which must lay each received report before both Houses of Parliament as soon as practicable.

Commission accounts and audit require proper accounting records and an annual statement of accounts in the prescribed form, prepared in consultation with the Comptroller and Auditor-General of India. The Comptroller and Auditor-General audits the accounts and may require production of records and inspect Commission offices. Certified annual accounts and the audit report are forwarded to the Central Government for laying before both Houses of Parliament.

Central Government grants to the Commission require prior appropriation by Parliament through law. The Central Government may determine the amount considered appropriate, and the funds must be utilised for the purposes of the Tribunals Reforms Act, 2026.

Commission meetings follow procedures specified by regulations. The Chairperson presides, or, in the Chairperson's absence, the senior-most Judicial Member present. Decisions are made by a majority of members present and voting, including the Chairperson, who has a casting vote.

The Secretariat of the Commission is headed by a Secretary appointed by the Central Government from officers of Secretary rank, who exercises prescribed administrative and financial powers. Its staffing, appointments, and service conditions are prescribed. The Secretariat discharges prescribed functions under the Chairperson's general and administrative oversight, and the Chairperson may issue general instructions and directions for efficient administration.

Validity of Commission actions is preserved despite vacancies, defects in the Commission's constitution, or defects in the appointment of its Chairperson, acting Chairperson, or members. Such deficiencies do not by themselves invalidate any act or proceeding of the Commission.

Resignation by the Chairperson or a Member requires written notice to the Central Government and ordinarily takes effect after three months, appointment of a successor, or expiry of the term, whichever occurs first. Removal may occur for insolvency, conviction involving moral turpitude, incapacity, prejudicial interests, or abuse of position. For removal based on prejudicial interests or abuse, charges must be communicated and a reasonable hearing provided through a prescribed inquiry conducted by a committee headed by a Supreme Court Judge nominated by the Chief Justice of India.

Appointment of the Chairperson and Members of the Commission is made by the Central Government, with consultation with the Chief Justice of India required for the Chairperson and Judicial Members. Their term is five years or until seventy years of age, whichever is earlier, and service conditions are prescribed. The senior-most Judicial Member performs the Chairperson's role during a vacancy or temporary inability, pending assumption of office by a new Chairperson or resumption by the incumbent.

Revision under Section 263 requires an assessment order to be both erroneous and prejudicial to the interests of the Revenue. Disclosed write-offs in audited accounts were considered during assessment after necessary enquiries. Where allowability of the write-offs permits two legally sustainable views, the Assessing Officer's adoption of one permissible view is not erroneous merely because the Commissioner prefers another. The revisionary order was therefore invalid, and the assessment order was restored in favour of the assessee.

The Commission conducts selection processes for vacancies of Chairpersons and Members of specified Tribunals through Search-cum-Selection Committees. Its functions also include reviewing Tribunal performance, preparing an annual report for submission to the Central Government, overseeing inquiries into complaints against Chairpersons and Members, and developing and maintaining the National Tribunals Data Grid.

National Tribunals Commission is to be established from a date appointed by the Central Government through Official Gazette notification, to exercise statutory powers and perform assigned functions. The Commission shall comprise a Chairperson and four Members, including two Judicial Members and two Technical Members. Eligibility requires prior service as a Supreme Court Judge or Chief Justice of a High Court for the Chairperson, prior High Court judicial service for Judicial Members, and at least twenty-five years' specialised experience for Technical Members.