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CMA Final · Indirect Tax Laws and Practice · Dispute Resolution Mechanism under GST

Under Rule 97 of the CGST Rules, 2017 (current text), what is the quorum condition for the proceedings of the Standing Committee on the Consumer Welfare Fund to be valid?

A Committee proceeding is valid only if the Chairman or, in his absence, the Vice-Chairman presides and at least three other members attend. The rule does not let the Member Secretary preside and does not require full attendance.

  1. APresided over by the Chairman or Vice-Chairman and attended by a minimum of three other membersCorrect
  2. BPresided over by the Member Secretary and attended by at least two other members
  3. CAttended by all members including the Chairman and Vice-Chairman
  4. DPresided over by the Chairman only, with a minimum of five other members present

Explanation

Rule 97(5)(f) says no proceeding of the Committee is valid unless it is presided over by the Chairman or Vice-Chairman and attended by a minimum of three other members. The Member Secretary cannot preside, and attendance of all members is not required.

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