President and Members of GSTAT

110. (1) A person shall not be qualified for appointment as—

(a) the President, unless he has been a Judge of the Supreme Court or is or 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;

(b) a Judicial Member, unless he—

(i) has been a Judge of the High Court; or

(ii) is or has been a District Judge qualified to be appointed as a Judge of a High Court; or

(iii) is or has been a Member of an Indian Legal Service and has held a post not less than Additional Secretary for three years;

(c) a Technical Member (Centre) unless he is or has been a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A, 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 officer of the State Government or of an All-India Service, not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank as may be notified by the concerned State Government, with at least twenty-five years of experience in the administration of an existing law or the State goods and services tax or in the field of finance and taxation.

(2) The President and the Judicial Members, Technical Member (Centre) and Technical Member (State) of the Appellate Tribunal shall be appointed by the Government on the recommendations of a Search-cum-Selection Committee constituted under sub-section (4).

(3) [Various provisions on remuneration, allowances, terms of service — as per GSTAT (Appointment) Rules, 2023]

(4) The Search-cum-Selection Committee referred to in sub-section (2) shall consist of—

(a) the Chief Justice of India or a Judge of the Supreme Court nominated by him — Chairperson;

(b) the President of the Appellate Tribunal — Member [in case of vacancy, senior-most Member];

(c) the Union Cabinet Secretary — Member;

(d) Secretary, Department of Legal Affairs — Member;

(e) Secretary, Department of Revenue — Member-Secretary.

(5) The President 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 seventy years, whichever is earlier and shall be eligible for reappointment for a period not exceeding two years.

(6) A Judicial Member, Technical Member (Centre) and Technical Member (State) 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 sixty-seven years, whichever is earlier and shall be eligible for reappointment for a period not exceeding two years.

(7) The Government may, with the concurrence of the Chief Justice of India, remove from office, the President or a Judicial Member of the Appellate Tribunal, who—

(a) has been adjudged an insolvent; or

(b) has been convicted of an offence which, in the opinion of such Government, involves moral turpitude; or

(c) has become physically or mentally incapable of acting as such President or Judicial Member; or

(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as such President or Judicial Member; or

(e) has so abused his position as to render his continuance in office prejudicial to the public interest.

(8) Provisos and further sub-sections on removal procedure, suspension, judicial inquiry by Supreme Court Judge, etc.

[Section 110 substantially restructured by Finance Act, 2023 (effective 01.08.2023 by Notification 28/2023-CT dated 31.07.2023). Operationalised through GSTAT (Appointment and Conditions of Service of President and Members) Rules, 2023. Operational milestone: Justice Sanjaya Kumar Mishra appointed first GSTAT President in May 2024. Companion provisions — Sections 109 (GSTAT constitution), 111 (procedure), 112 (appeals), 113 (orders). Note — verbatim text provided in summary form for operational clarity; complete statutory text in CGST Act, 2017 as amended.]

ELEMENT OF THE PROVISION

OPERATIVE READING

Sub-section (1)(a) — President qualification

President must be (a) former SC Judge; OR (b) current/former Chief Justice of HC; OR (c) current/former HC Judge with minimum 5 years tenure. Substantial judicial standing. Substantive judicial leadership requirement.

Sub-section (1)(b) — Judicial Member qualifications

Three alternative qualifications: (i) former HC Judge; (ii) current/former District Judge qualified for HC; (iii) ILS Member with Additional Secretary post for 3+ years. Substantive judicial standing requirement.

Sub-section (1)(c) — Technical Member (Centre)

IRS (C&IT), Group A, with minimum 25 years Group A service. Substantive Central tax administration expertise. Substantial seniority.

Sub-section (1)(d) — Technical Member (State)

State Government/All-India Service officer, Additional Commissioner of VAT/SGST rank or notified, with 25+ years experience in (a) existing law administration; (b) SGST Act; or (c) finance/taxation. Substantive State tax expertise.

25-year experience requirement — Technical Members

Substantial seniority required — 25+ years service. Substantively senior tax administration expertise. Distinguished from NAAAR Technical Members (15 years Centre / 3 years State).

Sub-section (2) — Search-cum-Selection Committee

Appointments on recommendations of Search-cum-Selection Committee. Substantive merit-based process. Substantive procedural rigour.

Sub-section (4) — Committee composition

(a) CJI/SC Judge nominated by CJI — Chairperson; (b) President/senior-most Member; (c) Union Cabinet Secretary; (d) Secretary, Legal Affairs; (e) Secretary, Revenue (Member-Secretary). Substantive constitutional balance.

CJI/SC Judge as Chairperson

Substantive judicial leadership in Committee. Substantive constitutional tribunal independence safeguard. Comparable to other Central tribunal Selection Committees.

Sub-section (5) — President tenure

4 years from entry upon office OR age 70 — whichever earlier. Eligible for reappointment up to 2 years. Substantive tenure framework.

Sub-section (6) — Members tenure

4 years from entry upon office OR age 67 — whichever earlier. Eligible for reappointment up to 2 years. Substantive tenure framework.

Sub-section (7) — Removal grounds — President / Judicial Member

Removal grounds (with CJI concurrence): (a) insolvency; (b) moral turpitude conviction; (c) physical/mental incapacity; (d) prejudicial financial/other interest; (e) abuse of position prejudicial to public interest. Substantive judicial independence safeguard.

CJI concurrence for President / JM removal

Substantive judicial independence safeguard. CJI's concurrence required — not merely consultation. Substantive constitutional protection.

Technical Members removal framework

Technical Members removed by Government on Search Committee recommendations. Different procedural framework from President/JM (CJI concurrence not required). Substantive distinction.

Removal procedural rigour

Comprehensive procedural framework: written charges; opportunity of being heard; Supreme Court Judge inquiry for grounds (d), (e) for President/JM; substantive judicial safeguards.

Salary, allowances, conditions of service

Substantive framework under GSTAT (Appointment Rules), 2023. Comparable to other Central tribunals. Substantive judicial independence protection.

Non-variation of service conditions

Substantive protection — service conditions cannot be varied to disadvantage post-appointment. Substantive constitutional protection.

Acting President provisions

Where President's office vacant or President unable to function, senior-most Member acts. Substantive operational continuity.

GSTAT (Appointment Rules), 2023

Substantive operational framework. Search-cum-Selection Committee detailed procedures; appointment procedures; service conditions. Substantive operational completeness.

Justice Mishra's appointment (May 2024)

First GSTAT President. Former CJ of Jharkhand HC. Substantive operational launch. Senior judicial leadership.

Operationalisation 2024-2026

Substantive operationalisation. Member appointments throughout 2024-2026; phased operational launch. Substantive framework activation.

Section 110 framework awareness checklist

□ President qualification — substantial judicial standing.

□ Judicial Member qualifications — three alternative frameworks.

□ Technical Member (Centre) — IRS (C&IT) 25+ years.

□ Technical Member (State) — Additional Commissioner+ rank, 25+ years.

□ Search-cum-Selection Committee composition awareness.

□ CJI/SC Judge as Chairperson — substantive judicial leadership.

□ President tenure — 4 years OR age 70.

□ Members tenure — 4 years OR age 67.

□ Reappointment up to 2 years awareness.

□ Removal grounds — five categories.

□ CJI concurrence for President/JM removal.

□ Supreme Court Judge inquiry for grounds (d), (e).

□ Service conditions protection — non-variation.

□ GSTAT (Appointment Rules), 2023 familiarisation.

□ Justice Mishra Presidential leadership (since May 2024).

□ Operationalisation status tracking 2024-2026.

□ Comparative tribunal framework awareness.

□ Substantive judicial independence framework.

□ Substantive jurisprudential development through GSTAT.

Example 1 — Justice Sanjaya Kumar Mishra's appointment as first GSTAT President

Facts: Substantive operational milestone — appointment of Justice (Retd) Sanjaya Kumar Mishra as first GSTAT President in May 2024.

Step 1: Vacancy/Position — First GSTAT President position. Substantive operational launch requirement.

Step 2: Qualification under s. 110(1)(a) — Justice Mishra: former Chief Justice of Jharkhand High Court. Qualifies under both (b) [Chief Justice of HC] and (c) [HC Judge with 5+ years tenure].

Step 3: Substantive judicial standing — Substantial substantive judicial standing. Substantive constitutional and substantive jurisprudential authority.

Step 4: Search-cum-Selection Committee — CJI/SC Judge as Chairperson; Union Cabinet Secretary; Secretary Legal Affairs; Secretary Revenue. Substantive merit-based evaluation.

Step 5: Recommendations — Committee's substantive recommendation of Justice Mishra. Substantive justification.

Step 6: Government's appointment decision — Substantive consideration; appointment decision.

Step 7: Notification — Appointment notification in May 2024. Substantive operational launch.

Step 8: Oath of office — Substantive entry upon office. 4-year tenure or age 70 — whichever earlier.

Step 9: Substantive operational impact — Substantive operational launch of GSTAT. Substantive jurisprudential framework activation.

Step 10: Substantive jurisprudential leadership — Justice Mishra's substantive judicial leadership facilitates substantive GSTAT jurisprudential development.

Step 11: Strategic learning — Substantive operational milestone. Substantive senior judicial leadership for GSTAT.

Step 12: Practitioner observation — President's substantive judicial leadership substantively supports substantive jurisprudential development.

Result: Practitioner alignment — President's substantive judicial standing is substantive operational asset. Substantive practitioner engagement with substantive Presidential leadership facilitates substantive jurisprudential development.

Example 2 — Search Committee process — Technical Member (Centre) appointment

Facts: Search Committee evaluating candidates for Technical Member (Centre) position. Substantive merit-based selection process.

Step 1: Position — Technical Member (Centre) for GSTAT. Section 110(1)(c) qualification — IRS (C&IT), Group A, 25+ years.

Step 2: Candidate identification — Substantive identification of qualified IRS (C&IT) officers with 25+ years Group A service. Comprehensive evaluation framework.

Step 3: Substantive evaluation criteria — (a) substantive tax administration expertise; (b) substantive judicial / quasi-judicial experience; (c) substantive jurisprudential aptitude; (d) substantive integrity and standing.

Step 4: Search Committee composition — CJI/SC Judge as Chairperson; President of GSTAT (Justice Mishra); Union Cabinet Secretary; Secretary Legal Affairs; Secretary Revenue (Member-Secretary).

Step 5: Substantive collegial evaluation — Committee's substantive collegial deliberation. Substantive substantive assessment of candidates.

Step 6: Recommendations — Committee's substantive recommendations to Government. Comprehensive substantive justification.

Step 7: Government's appointment decision — Substantive consideration; appointment.

Step 8: Substantive operational impact — Substantive Central tax expertise contribution to GSTAT collegial decision-making.

Step 9: Strategic learning — Substantive merit-based Search Committee process supports substantive operational launch. Substantive substantive engagement throughout.

Step 10: Practitioner observation — Substantive Technical Member appointments substantively support substantive GSTAT operational quality.

Result: Practitioner alignment — Substantive Search Committee process is substantive operational foundation. Substantive substantive merit-based selection supports substantive GSTAT operational quality.

Example 3 — President tenure expiry and acting President

Facts: Hypothetical scenario — President's 4-year tenure expires. Senior-most Member acts as President pending successor appointment.

Step 1: Tenure expiry — President's 4-year tenure under s. 110(5). Substantive transition.

Step 2: Acting President provision — s. 109(7) — senior-most Member acts as President. Substantive operational continuity.

Step 3: Substantive operational continuity — Tribunal continues substantive operations during vacancy. Substantive case management.

Step 4: Search Committee process — Initiated for successor appointment. Substantive merit-based evaluation.

Step 5: Reappointment consideration — President eligible for reappointment up to 2 years per s. 110(5). Substantive substantive consideration.

Step 6: Substantive Committee deliberation — Comprehensive substantive evaluation of reappointment vs new appointment. Substantive substantive engagement.

Step 7: Substantive decision — Either reappointment or new appointment. Substantive operational implementation.

Step 8: Substantive operational implementation — Successor's entry upon office. Substantive operational continuity restoration.

Step 9: Strategic learning — Substantive operational continuity framework supports substantive operational stability. Substantive substantive transition.

Step 10: Practitioner observation — Substantive operational continuity essential. Substantive substantive transitions support substantive operational stability.

Result: Practitioner alignment — Substantive operational continuity framework essential. Substantive substantive transitions support substantive tribunal stability. Practitioner role — substantive substantive engagement throughout transitions.

Example 4 — Removal proceedings — substantive procedural rigour

Facts: Hypothetical scenario — removal proceedings against a Judicial Member on ground (d) (prejudicial interest).

Step 1: Ground — s. 110(7)(d) — acquired financial/other interest prejudicially affecting functions.

Step 2: Substantive procedural framework — Substantive procedural rigour mandated by s. 110(7).

Step 3: CJI concurrence — Required for Judicial Member removal. Substantive constitutional protection.

Step 4: Supreme Court Judge inquiry — Required for grounds (d), (e). Substantive judicial safeguard.

Step 5: Substantive procedural compliance — (a) written charges; (b) opportunity of being heard; (c) substantive judicial inquiry; (d) reasoned determination.

Step 6: Member's substantive defence — Comprehensive substantive engagement. Substantive substantive grounds defending continuance.

Step 7: Substantive inquiry — Comprehensive substantive evaluation by Supreme Court Judge. Substantive substantive consideration.

Step 8: Outcome scenarios — (a) Removal upheld with CJI concurrence; (b) Removal rejected. Substantive substantive determination.

Step 9: Substantive judicial independence — Substantive constitutional protection through procedural rigour. Substantive substantive framework.

Step 10: Strategic learning — Substantive procedural rigour and CJI/SC Judge involvement substantively protect substantive judicial independence. Substantive constitutional framework.

Step 11: Practitioner observation — Substantive removal framework substantively protects substantive judicial independence. Substantive substantive procedural rigour throughout.

Result: Practitioner alignment — Substantive removal framework substantively protects substantive judicial independence. Substantive substantive procedural rigour throughout. Practitioner role — substantive substantive engagement with substantive procedural framework.

Example 5 — Composition operational impact — collegial decision-making

Facts: Substantive operational impact of GSTAT's composition framework on substantive jurisprudential decision-making.

Step 1: Substantive composition — Principal Bench: President + Judicial Member + Technical (Centre) + Technical (State). State Bench: 2 Judicial Members + Technical (Centre) + Technical (State).

Step 2: Substantive collegial decision-making — Substantive collegial deliberation among substantive substantive expertise areas.

Step 3: Substantive judicial perspective — President + Judicial Member(s). Substantive judicial weight in decisions.

Step 4: Substantive Central perspective — Technical Member (Centre). Substantive Central tax administration expertise.

Step 5: Substantive State perspective — Technical Member (State). Substantive State tax administration expertise.

Step 6: Substantive integrated framework — Substantive substantive engagement across substantive substantive expertise areas. Comprehensive substantive jurisprudential framework.

Step 7: Substantive operational quality — Substantive substantive composition framework supports substantive substantive operational quality.

Step 8: Substantive jurisprudential development — Substantive substantive composition supports substantive substantive jurisprudential development.

Step 9: Substantive operational impact — Substantive substantive framework substantively supports substantive substantive operational impact.

Step 10: Strategic learning — Substantive substantive composition framework is substantive substantive operational foundation. Substantive substantive engagement essential.

Step 11: Practitioner observation — Substantive substantive composition framework substantively supports substantive substantive jurisprudential development. Substantive substantive practitioner engagement essential.

Result: Practitioner alignment — Substantive substantive composition framework is substantive substantive operational foundation. Substantive substantive practitioner engagement substantively supports substantive substantive jurisprudential development.