The Lok Sabha has unanimously passed the CGST (Second Amendment) Bill, 2023, significantly raising the age eligibility for the Goods and Services Tax Appellate Tribunal (GSTAT). The Chairman's age limit is now 70, and members' is 67. This change aligns GSTAT's operational status with the Judicial Reforms Act 2021. Additionally, taxpayers with pending GST demand cases in higher courts will have the option to withdraw them and approach GSTAT once its benches are operational, aiming to streamline dispute resolution.
The Lok Sabha passed a bill to raise the age limit of the chairman and members of the GST Appellate Tribunal
The Lok Sabha has passed the CGST (Second Amendment) Bill, 2023 aimed at increasing the age limit for the chairman and members of the Goods and Services Tax Appellate Tribunal (GSTAT). The
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FAQ :
The new age limit for the Chairman of GSTAT has been increased to 70 years.
The revised age limit for Members of GSTAT is now 67 years.
The Chairman and judicial and technical members of GSTAT will hold office for four years or until they reach their respective age limits (70 for Chairman, 67 for members), whichever comes first.
Taxpayers with GST demand cases currently in various high courts or the Supreme Court are given the liberty to withdraw their cases and approach GSTAT once its benches start functioning.
A judge with 10 years of substantial experience in unfair tax cases in the Court of Appeal is now eligible for appointment as a judicial member of GSTAT.