Rule 7 - Procedure for inquiry into complaints - Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023

CHAPTER III REMOVAL OF PRESIDENT OR MEMBER 7. Procedure for inquiry into complaints. (1) Where a written complaint alleging any definite charge of the nature referred to in sub-section (12) of section 110 of the Act in respect of President or Member is received by the Central Government, it shall make a preliminary scrutiny of such complaint. (2) Where, on preliminary scrutiny, the Central Government is of the opinion that there are reasonable grounds for making an inquiry into the truth of any allegation referred to in sub-rule (1), it shall make a reference to the concerned Committee. (3) The said Committee shall conduct an inquiry or cause an inquiry to be conducted by a person who is, or has been, a - (a). Judge of Supreme Court or Chief Justice of a High Court, where the inquiry is against the President; or (b). Judge of a High Court, where the inquiry is against a Member. (4) The inquiry shall be completed within such time or such further time as may be specified by the Central Government preferably within six months. (5) After the conclusion of the inquiry, the Committee shall submit its report to the Central Government stating therein its findings and the reasons thereof on each of the charges separately with such observations on the whole case as it may think fit. (6) The Committee shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908) but shall be guided by the principles of natural justice and shall have power to regulate its own procedure, including the fixing of date, place and time of its inquiry.