CENTRAL GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023
Section 2 - Amendment of section 110
Amendments to Section 110 of the Central Goods and Services Tax Act, 2017
Section 110 of the Central Goods and Services Tax Act, 2017, has been updated with several key changes. First, in sub-section (1), a new sub-clause (iii) has been added to clause (b). This sub-clause specifies that an individual who has been an advocate for ten years, with significant experience in litigation related to indirect taxes in various tribunals and courts, is now eligible for certain positions. Additionally, a proviso has been introduced stating that individuals under the age of fifty are not eligible for appointment as the President or Member of the tribunal.
Further amendments in sub-section (9) extend the age limit for certain appointments. Previously, appointees could serve until the age of sixty-seven, or earlier, with the possibility of re-appointment for up to two years. This age limit has now been increased to seventy years, with the same re-appointment conditions, provided the age limit is adhered to.
Lastly, sub-section (10) has been revised to change the age limit from sixty-five to sixty-seven years, again allowing for re-appointment for a maximum of two years, subject to the specified age limit. These changes aim to adjust the eligibility criteria and age limits for appointments within the tribunal structure, ensuring experienced professionals can continue to contribute effectively.
Note: It is an AI generated summary for reference purpose only.
2. In section 110 of the Central Goods and Services Tax Act, 2017,—
(A) in sub-section (1),—
(I) in clause (b), after sub-clause (ii), the following sub-clause shall be inserted, namely:—
"(iii) 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;";
(II) the following proviso shall be inserted, namely:—
"Provided that a person who has not completed the age of fifty years shall not be eligible for appointment as the President or Member.";
(B) in sub-section (9), for the words, "sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years", the words
"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" shall be substituted;
(C) in sub-section (10), for the words, "sixty-five years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years", the words "sixty-seven 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" shall be substituted.
