The GST Council recommended the alignment of provisions of the CGST Act, 2017 with the provisions of the Tribunal Reforms Act, 2021 in respect of Appointment of President and Member of the proposed GST Appellate Tribunals.
In this respect the Council has recommended amendments in section 110 of the CGST Act, 2017 to provide that;
An advocate for ten years with substantial experience in litigation under indirect tax laws in the Appellate Tribunal, Central Excise and Service Tax Tribunal, State VAT Tribunals, by whatever name called, High Court or Supreme Court to be eligible for the appointment as judicial member;
The minimum age for eligibility for appointment as President and Member to be 50 years;
President and Members shall have tenure up to a maximum age of 70 years and 67 years respectively.