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

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

Section 110 of CGST Act,2017 from bare act : (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 hasbeen the Chief Justice of a High Court, or is or has been a Judge of a High Court for aperiod 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 ofa High Court; or

(iii) is or has been a Member of Indian Legal Service and has held a postnot less than Additional Secretary for three years;

(c) a Technical Member (Centre) unless he is or has been a member of IndianRevenue (Customs and Central Excise) Service, Group A, and has completed at leastfifteen years of service in Group A;

(d) a Technical Member (State) unless he is or has been an officer of the StateGovernment not below the rank of Additional Commissioner of Value Added Tax or theState goods and services tax or such rank as may be notified by the concerned StateGovernment on the recommendations of the Council with at least three years ofexperience in the administration of an existing law or the State Goods and Services TaxAct or in the field of finance and taxation.

(2) The President and the Judicial Members of the National Bench and the RegionalBenches shall be appointed by the Government after consultation with the Chief Justice ofIndia or his nominee: Provided that in the event of the occurrence of any vacancy in the office of thePresident by reason of his death, resignation or otherwise, the senior most Member of theNational Bench shall act as the President until the date on which a new President, appointedin 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 owingto absence, illness or any other cause, the senior most Member of the National Bench shalldischarge the functions of the President until the date on which the President resumes hisduties. (3) The Technical Member (Centre) and Technical Member (State) of the NationalBench and Regional Benches shall be appointed by the Government on the recommendationsof 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 theState Government after consultation with the Chief Justice of the High Court of the State orhis nominee. (5) The Technical Member (Centre) of the State Bench or Area Benches shall beappointed by the Central Government and Technical Member (State) of the State Bench orArea Benches shall be appointed by the State Government in such manner as may beprescribed. (6) No appointment of the Members of the Appellate Tribunal shall be invalid merelyby 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 thatsuch person does not have any financial or other interests which are likely to prejudiciallyaffect 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 serviceof the President, State President or Members of the Appellate Tribunal shall be varied to theirdisadvantage after their appointment. (9) The President of the Appellate Tribunal shall hold office for a term of three yearsfrom 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 holdoffice for a term of three years from the date on which he enters upon his office, or until heattains the age of sixty-five years, whichever is earlier and shall be eligible forreappointment. (11) The Technical Member (Centre) or Technical Member (State) of the AppellateTribunal shall hold office for a term of five years from the date on which he enters upon hisoffice, or until he attains the age of sixty-five years, whichever is earlier and shall be eligiblefor reappointment. (12) The President, State President or any Member may, by notice in writing under hishand addressed to the Central Government or, as the case may be, the State Governmentresign from his office: Provided that the President, State President or Member shall continue to hold officeuntil the expiry of three months from the date of receipt of such notice by the CentralGovernment, or, as the case may be, the State Government or until a person duly appointedas his successor enters upon his office or until the expiry of his term of office, whichever isthe earliest. (13) The Central Government may, after consultation with the Chief Justice of India, incase 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, andthe State Government may, after consultation with the Chief Justice of High Court, in case ofthe State President, Judicial Members, Technical Members (State) of the State Bench or AreaBenches, 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 Governmentinvolves 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 prejudiciallyhis functions as such President, State President or Member; or

(e) has so abused his position as to render his continuance in office prejudicialto the public interest:

Provided that the President, State President or the Member shall not be removedon any of the grounds specified in clauses (d) and (e), unless he has been informed ofthe 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 orRegional Benches, Technical Member (Centre) of the State Bench or Area Benchesshall not be removed from their office except by an order made by the Central Governmenton the ground of proved misbehavior or incapacity after an inquiry made by a Judgeof the Supreme Court nominated by the Chief Justice of India on a reference made tohim by the Central Government and of which the President or the said Member hadbeen given an opportunity of being heard;

(b) the Judicial Member or Technical Member (State) of the State Bench or AreaBenches shall not be removed from their office except by an order made by the StateGovernment on the ground of proved misbehavior or incapacity after an inquirymade by a Judge of the concerned High Court nominated by the Chief Justice of theconcerned High Court on a reference made to him by the State Government and ofwhich the said Member had been given an opportunity of being heard.

(15) The Central Government, with the concurrence of the Chief Justice of India, maysuspend from office, the President or a Judicial or Technical Members of the National Benchor the Regional Benches or the Technical Member (Centre) of the State Bench or AreaBenches in respect of whom a reference has been made to the Judge of the Supreme Courtunder sub-section (14). (16) The State Government, with the concurrence of the Chief Justice of the HighCourt, may suspend from office, a Judicial Member or Technical Member (State) of the StateBench or Area Benches in respect of whom a reference has been made to the Judge of theHigh Court under sub-section (14). (17) Subject to the provisions of article 220 of the Constitution, the President, StatePresident or other Members, on ceasing to hold their office, shall not be eligible to appear, actor plead before the National Bench and the Regional Benches or the State Bench and theArea Benches thereof where he was the President or, as the case may be, a Member.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders

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