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TMI BlogPresident and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. [ Section 110 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... ; ( iii ) unless he has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court; [ w.e.f. 28/12/2023 ] (c) a Technical Member (Centre), unless he is or has been a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A, or of the All India Service with at least three years of experience in the administration of an existing law or goods and services tax in the Central Government, and has completed at least twenty-five years of service in Group A; (d) a Technical Member (State), unless he is or has been an of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he office of the President by reason of his death, resignation or otherwise, the Judicial Member or, in his absence, the senior-most Technical Member of the PrincipaI Bench shall act as the President until the date on which a new President, appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office: Provided further that where the President is unable to discharge his functions owing to absence, illness or any other cause, the Judicial Member or, in his absence, the senior-most Technical Member of the Principal Bench, shall discharge the functions of the President until the date on which the President resumes his duties. Search-cum-Selection Committee (3) While making selection for Technical Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber; (iii) Chief Secretary of a State to be nominated by the Council Member; (iv) one Member, who (A) in case of appointment of a President of a Tribunal, shall be the outgoing President of the Tribunal; or (B) in case of appointment of a Member of a Tribunal, shall be the sitting President of the Tribunal; or (C) in case of the President of the Tribunal seeking re-appointment or where the outgoing President is unavailable or the removal of the President is being considered, shall be a retired Judge of the Supreme Court or a retired Chief Justice of a High Court nominated by the Chief Justice of India; and (v) Secretary of the Department of Revenue in the Ministry of Finance of the Central Government Member Secretary. Voting Rights of Chai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay, subject to such limitations and conditions as may be prescribed. Term of office By President / member (9) Notwithstanding anything contained in any judgment, order, or decree of any court or any law for the time being in force, the President of the Appellate Tribunal shall hold office for a term of four years from the date on which he enters upon his office, or until he attains the age of [ upto 22.12.2023 sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years ] w.e.f 23.12.2023 seventy years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above (10) Notwithstanding anything contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest as is likely to affect prejudicially his functions as such President or Member; or (e) has so abused his position as to render his continuance in office prejudicial to the public interest: Provided that the President or the Member shall not be removed on any of the grounds specified in clauses (d) and (e), unless he has been informed of the charges against him and has been given an opportunity of being heard. (13) The Government, on the recommendations of the Search-cum-Selection Committee, may suspend from office, the President or a Judicial or Technical Member in respect of whom proceedings for removal have been initiated under sub-section (12). (14) Subject to the provisions of article 220 of the Constitution, the President or oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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