Good news for Advocates. New bill in winter session to appoint advocates as judicial members in GSTAT.

The government plans to amend the CGST Act in the coming winter session of Parliament that will allow advocates with experience in litigation to be appointed as judicial members in GST appellate tribunal benches.

The age criteria will also be more relaxed than when it was originally proposed, in an attempt to ease the process of finding suitable members.

What is Existing Law?

Section 110 of CGST Act deals with eligibility of judicial members for appointment in GSTAT. Section 110 currently entitles only judges to be appointed as judicial member in GSTAT. The same is referred below.

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

(b) a Judicial Member, unless he—

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

(ii) has, for a combined period of ten years, been a District Judge or an Additional District Judge;

What is Proposed Law?

Last month, GST Council proposed an amendment vide 52nd Council Meeting held on 07th Oct 2023.

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GST Appellate Tribunal

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