52nd GST Council Meeting: Recommends Alignment of Appointment Provisions for GST Appellate Tribunals with Tribunal Reforms Act

The GST Council’s 52nd meeting was held in Delhi on October 07, 2023, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.

The effect of the GST Council’s recommendation for aligning provisions of the CGST Act, 2017 with the Tribunal Reforms Act, 2021, regarding the appointment of the President and Members of the proposed GST Appellate Tribunals is as follows:

1. Eligibility Criteria: The recommended amendments introduce eligibility criteria for judicial members, requiring advocates with a minimum of ten years of substantial experience in litigation under indirect tax laws, including relevant tribunals, High Courts, or the Supreme Court.
2. Minimum Age Requirement: The minimum age for eligibility for appointment as President and Member of the GST Appellate Tribunals is set at 50 years.
3. Tenure Limits: The recommended amendments specify that Presidents and Members shall have tenures up to a maximum age of 70 years and 67 years, respectively.

The GST Council’s recommendation introduces eligibility criteria and age limits for the appointment of President and Members of the GST Appellate Tribunals, aligning it with the Tribunal Reforms Act, 2021.

The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1965431

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