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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XVIII  -  APPEALS AND REVISION

TaxGPT

Summarize Section 110 by TaxGPT in
  AA   |   Print

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

1[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; (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;


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