On 28-12-2023, the Ministry of Law and Justice notified the Central Goods and Services Tax (Second Amendment) Act, 2023 to amend the Central Goods and Services Tax Act, 2017.
Key Points:
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Section 110 relates to the qualification, appointment, conditions of service, etc. of the President and Members of Appellate Tribunal.
A new provision has been introduced in the qualification of a Judicial Member which mandates that any person is qualified to become a Judicial Member if he/she has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court.
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Any person will only be eligible for appointment as the President or Member if he/she has attained the age of 50 years.
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Earlier, the President of the Appellate Tribunal held the office for a term of 4 years from the date on which he/she enters upon office, or until he attains the age of 67 years, whichever is earlier and will be eligible for re-appointment for a period not exceeding 2 years.
Now, the age for appointments has been increased to 70 years.
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Earlier, the Judicial Member, Technical Member (Centre/ State) of the Appellate Tribunal held the office for a term of 4 years from the date on which he enters upon his/her office, or until he/she attains the age of 65 years, whichever is earlier and will be eligible for re-appointment for a period not exceeding 2 years.
Now, the age for appointments has been increased to 67 years.
