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CS Executive · Tax Laws and Practice · Concept of Indirect Taxes at a Glance

Which of the following is a qualification prescribed in section 110 of the CGST Act, 2017 for appointment as the President of the Appellate Tribunal?

The President of the Appellate Tribunal must have been a Judge of the Supreme Court, or be or have been the Chief Justice of a High Court. Experience as a district judge, an indirect tax advocate or a Group A revenue officer qualifies for other Member posts only.

  1. AHaving been a Judge of the Supreme Court or being or having been the Chief Justice of a High CourtCorrect
  2. BHaving been a District Judge for ten years
  3. CHaving been an advocate for ten years in indirect tax matters
  4. DHaving been a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A

Explanation

Section 110(1)(a) says a person is not qualified to be President unless he has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court. The other options are routes for Judicial Member (district judge, advocate) or Technical Member (Centre) respectively.

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