Way to be judicial member in GST Appellate Tribunal. 

CGST (Second Amendment) Bill, 2023 to relax eligibility and age requirement to become judicial member in GST Appellate Tribunal. 

Government has introduced CGST (Second Amendment) Bill 2023 in Lok Sabha on 13th Dec 2023 to amend section 110 of CGST Act related to appointment and qualification of members in GST Appellate Tribunal.

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's in the Bill introduced?

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

This bill seeks to align provisions of CGST Act, 2017 with the provisions of the Tribunal Reforms Act, 2021 in respect of Appointment of President and Member of the GST Appellate Tribunals:

The CGST (Second Amendment) Bill, 2023 has been introduced in Lok Sabha to make several amendments in section 110 of the CGST Act, 2017 to provide that:

:

GST Appellate Tribunal

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