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TMI BlogConstitution of National Appellate Authority for Advance Ruling [Section 101A]X X X X Extracts X X X X X X X X Extracts X X X X ..... has been the Chief Justice of a High Court , or is or has been a Judge of a High Court for a period not less than five years ; A Technical Member (Centre) who is or has been a member of Indian Revenue (Customs and Central Excise) Service, Group A, and has completed at least fifteen years of service in Group A; A Technical Member (State) who is or has been an officer of the State Government not below the rank of Additional Commissioner of Value Added Tax or the Additional Commissioner of State tax with at least three years of experience in the administration of an existing law or the SGST Act or in the field of finance and taxation. Appointment of member of National Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson does not have any financial or other interests which are likely to prejudicially affect his functions as such President or Member. Invalid for Appointment No appointment of the Members of the National Appellate Authority shall be invalid merely by the reason of any vacancy or defect in the constitution of the Selection Committee. Remuneration of Member of NAAAR The salary, allowances and other terms and conditions of service of the President and the Members of the National Appellate Authority shall be such as may be prescribed: Neither salary and allowances nor other terms and conditions of service of the President or Members of the National Appellate Authority shall be varied to their disadvanta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been adjudged an insolvent; or has been convicted of an offence which, in the opinion of such Government involves moral turpitude; or has become physically or mentally incapable of acting as such President or Member; or has acquired such financial or other interest as is likely to affect prejudicially his functions as such President or Member; or has so abused his position as to render his continuance in office prejudicial to the public interest: Opportunity of being heard must be given:- 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. The President ..... X X X X Extracts X X X X X X X X Extracts X X X X
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