Govt. Allows Appointment Of Advocates With 10 Years Of Experience In Indirect Tax Matters To Appellate Tribunal
Mariya Paliwala
29 Dec 2023 1:59 PM IST
The Ministry of Law and Justice has notified the Central Goods and Services Tax (Second Amendment) Act, 2023.Section 110 of the Central Goods and Services Tax Act, 2017 is modified by the CGST (Second Amendment) Act. A subclause permitting the appointment of advocates with ten years of experience in indirect tax disputes to the Appellate Tribunal is one of the revisions.A clause is...
The Ministry of Law and Justice has notified the Central Goods and Services Tax (Second Amendment) Act, 2023.
Section 110 of the Central Goods and Services Tax Act, 2017 is modified by the CGST (Second Amendment) Act. A subclause permitting the appointment of advocates with ten years of experience in indirect tax disputes to the Appellate Tribunal is one of the revisions.
A clause is introduced stating that only those under fifty years old are eligible to hold the roles of President or Member. In addition, changes are made to the retirement age that permits re-appointment for some positions up to the age of seventy, subject to certain age restrictions.
Notification NO. 48 Of 2023
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