Sec 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, CGST Act, 2017

Posted on 10 June 2022 Category : GST,FAQ

President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, Sec 110 of CGST Act, 2017

The below post explains about President and Members of Appellate Tribunal, their qualification, appointment, conditions of service under section 110 of CGST Act,2017.

Section 110 of CGST Act, 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service as below: (The amendments if any will also be updated here soon).

The extract of Section 110 of CGST Act,2017 quoted below:

110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

110. (1) A person shall not be qualified for appointment as—

(a) the President, unless he has been a Judge of the Supreme Court or is or has

been the Chief Justice of a High Court, or is or has been a Judge of a High Court for a

period not less than five years;

(b) a Judicial Member, unless he—

(i) has been a Judge of the High Court; or

(ii) is or has been a District Judge qualified to be appointed as a Judge of

a High Court; or
(iii) is or has been a Member of Indian Legal Service and has held a post

not less than Additional Secretary for three years;

Indian Revenue (Customs and Central Excise) Service, Group A, and has

completed at least fifteen years of service in Group A;

(d) a Technical Member (State) unless he is or has been an officer of the

State Government not below the rank of Additional Commissioner of Value Added

Tax or the State goods and services tax or such rank as may be notified by the

concerned State Government on the recommendations of the Council with at

least three years of experience in the administration of an existing law or the

State Goods and Services Tax Act or in the field of finance and taxation.

(2) The President and the Judicial Members of the National Bench and the Regional

Benches shall be appointed by the Government after consultation with the Chief Justice of

India or his nominee:

Provided that in the event of the occurrence of any vacancy in the office of the

President by reason of his death, resignation or otherwise, the senior most Member of the

National Bench shall act as the President until the date on which a new President, appointed

in accordance with the provisions of this Act to fill such vacancy, enters upon his office:

Provided further that where the President is unable to discharge his functions owing

to absence, illness or any other cause, the senior most Member of the National Bench shall

discharge the functions of the President until the date on which the President resumes his

duties.
(3) The Technical Member (Centre) and Technical Member (State) of the National

Bench and Regional Benches shall be appointed by the Government on the recommendations

of a Selection Committee consisting of such persons and in such manner as may be prescribed.

(4) The Judicial Member of the State Bench or Area Benches shall be appointed by the

State Government after consultation with the Chief Justice of the High Court of the State or

his nominee.

(5) The Technical Member (Centre) of the State Bench or Area Benches shall be

appointed by the Central Government and Technical Member (State) of the State Bench or

Area Benches shall be appointed by the State Government in such manner as may be

prescribed.

(6) No appointment of the Members of the Appellate Tribunal shall be invalid merely

by the reason of any vacancy or defect in the constitution of the Selection Committee.

(7) Before appointing any person as the President or Members of the Appellate Tribunal,

the Central Government or, as the case may be, the State Government, shall satisfy itself that

such person does not have any financial or other interests which are likely to prejudicially

affect his functions as such President or Member.

(8) The salary, allowances and other terms and conditions of service of the President,

State President and the Members of the Appellate Tribunal shall be such as may be prescribed:

Provided that neither salary and allowances nor other terms and conditions of service

of the President, State President or Members of the Appellate Tribunal shall be varied to their

disadvantage after their appointment.

(9) The President of the Appellate Tribunal shall hold office for a term of three years

from the date on which he enters upon his office, or until he attains the age of seventy years,

whichever is earlier and shall be eligible for reappointment.
(10) The Judicial Member of the Appellate Tribunal and the State President shall hold

office for a term of three years from the date on which he enters upon his office, or until he

attains the age of sixty-five years, whichever is earlier and shall be eligible for

reappointment.

(11) The Technical Member (Centre) or Technical Member (State) of the Appellate

Tribunal shall hold office for a term of five years from the date on which he enters upon his

office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible

for reappointment.

(12) The President, State President or any Member may, by notice in writing under his

hand addressed to the Central Government or, as the case may be, the State Government

resign from his office:

Provided that the President, State President or Member shall continue to hold office

until the expiry of three months from the date of receipt of such notice by the Central

Government, or, as the case may be, the State Government or until a person duly appointed

as his successor enters upon his office or until the expiry of his term of office, whichever is

the earliest.

(13) The Central Government may, after consultation with the Chief Justice of India, in

case of the President, Judicial Members and Technical Members of the National Bench,

Regional Benches or Technical Members (Centre) of the State Bench or Area Benches, and

the State Government may, after consultation with the Chief Justice of High Court, in case of

the State President, Judicial Members, Technical Members (State) of the State Bench or Area

Benches, may remove from the office such President or Member, who—

(a) has been adjudged an insolvent; or

(b) has been convicted of an offence which, in the opinion of such

Government involves moral turpitude; or
(c) has become physically or mentally incapable of acting as such President,

State President or Member; or

(d) has acquired such financial or other interest as is likely to affect

prejudicially his functions as such President, State President or Member; or

(e) has so abused his position as to render his continuance in office

prejudicial to the public interest:

Provided that the President, State President or the Member shall not be removed

on any of the grounds specified in clauses (d) and (e), unless he has been informed of

the charges against him and has been given an opportunity of being heard.

(14) Without prejudice to the provisions of sub-section (13),––

(a) the President or a Judicial and Technical Member of the National Bench or

Regional Benches, Technical Member (Centre) of the State Bench or Area Benches

shall not be removed from their office except by an order made by the Central Government

on the ground of proved misbehaviour or incapacity after an inquiry made by a Judge

of the Supreme Court nominated by the Chief Justice of India on a reference made to

him by the Central Government and of which the President or the said Member had

been given an opportunity of being heard;

(b) the Judicial Member or Technical Member (State) of the State Bench or Area

Benches shall not be removed from their office except by an order made by the State

Government on the ground of proved misbehaviour or incapacity after an inquiry

made by a Judge of the concerned High Court nominated by the Chief Justice of the

concerned High Court on a reference made to him by the State Government and of

which the said Member had been given an opportunity of being heard.

(15) The Central Government, with the concurrence of the Chief Justice of India, may

suspend from office, the President or a Judicial or Technical Members of the National Bench
or the Regional Benches or the Technical Member (Centre) of the State Bench or Area

Benches in respect of whom a reference has been made to the Judge of the Supreme Court

under sub-section (14).

(16) The State Government, with the concurrence of the Chief Justice of the High

Court, may suspend from office, a Judicial Member or Technical Member (State) of the State

Bench or Area Benches in respect of whom a reference has been made to the Judge of the

High Court under sub-section (14).

(17) Subject to the provisions of article 220 of the Constitution, the President, State

President or other Members, on ceasing to hold their office, shall not be eligible to appear, act

or plead before the National Bench and the Regional Benches or the State Bench and the

Area Benches thereof where he was the President or, as the case may be, a Member.

The above information clarifies about President and Members of Appellate Tribunal, their qualification, appointment, conditions of service under section 110 of CGST Act,2017.

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