New Rules for GST Appellate Tribunal: Appointment, Benefits, and Administration
Simplified Explanation of Notification G.S.R. 793(E) – Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023
Heading: New Rules for GST Appellate Tribunal Appointment and Service Conditions
Purpose of the Notification:
This notification introduces new rules governing the appointment, conditions of service, and administrative aspects for the President and Members of the Goods and Services Tax Appellate Tribunal (GSTAT). It replaces the previous rules from 2019.
Key Sections of the Notification:
1. Appointment and Selection
- Vacancy Circular:
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- Rule 3: The Search-cum-Selection Committee issues a vacancy circular detailing the number of vacancies, qualifications, salary, and application format.
- Example: If there are vacancies for GSTAT Members, a circular will be published, outlining job requirements and how to apply.
- Selection Process:
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- Rule 3(4): The Committee assesses candidates through applications and interviews, recommending a panel of two names for each post.
- Example: For appointing a new President, the Committee reviews applications, interviews candidates, and proposes two names for selection.
- Re-appointment:
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- Rule 4: Re-appointment applications are considered with additional weight given to existing Members’ experience and performance.
- Example: A current GSTAT Member applying for re-appointment will be evaluated based on their previous work in the Tribunal.
2. Medical Fitness and Retirement
- Medical Fitness:
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- Rule 5: Candidates must be declared medically fit by authorized authorities before appointment.
- Example: A person appointed as President must pass a medical examination to ensure fitness.
- Retirement from Parent Service:
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- Rule 6: Serving Judges or Members of organized services must resign or take voluntary retirement before joining GSTAT.
- Example: A High Court Judge joining GSTAT must resign from their judicial position.
3. Removal and Inquiry
- Inquiry into Complaints:
- Rule 7: Complaints against the President or Members are scrutinized and investigated by a Committee.
- Example: If a complaint is filed against a GSTAT Member, a designated Committee will investigate the matter and report findings to the Central Government.
4. Salary, Allowances, and Benefits
- Salary:
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- Rule 8: The President receives ₹2,50,000 per month, while Members receive ₹2,25,000 per month. Pension offsets apply if the person is receiving a pension.
- Example: A new President will earn ₹2,50,000 per month, reduced by any pension they receive.
- Allowances:
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- Rule 9: Presidents and Members receive allowances similar to Group ‘A’ Government officers, with housing rent limits specified.
- Example: A President may choose between government accommodation or a housing rent reimbursement up to ₹1,50,000 per month.
- Transport Allowance:
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- Rule 10: A staff car is provided for official and private use, akin to Group ‘A’ Government officers.
- Example: Both the President and Members are entitled to use a government-provided car.
5. Pension, Provident Fund, and Leave
- Pension and Provident Fund:
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- Rule 11: No pension, provident fund, or gratuity is provided for service in GSTAT.
- Example: A GSTAT Member will not receive pension benefits for their Tribunal service.
- Leave:
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- Rule 12: Presidents and Members are entitled to 30 days of earned leave and 8 days of casual leave annually.
- Example: A Member can accumulate up to 30 days of leave each year and take up to 8 days of casual leave.
6. Powers and Responsibilities
- Powers of President:
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- Rule 13: The President has the authority over financial and administrative matters of the Tribunal.
- Example: The President handles budget allocations and oversees financial management of GSTAT.
- Powers of Vice-President:
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- Rule 14: The Vice-President manages the allocation of appeals and administrative tasks for State Benches.
- Example: The Vice-President decides which appeals are heard by single members and can transfer cases between State Benches.
7. Miscellaneous
- Declaration of Interests:
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- Rule 15: Presidents and Members must declare their financial and other interests before assuming office.
- Example: Before starting their role, a President must disclose any personal or financial interests that could affect their work.
- Other Conditions:
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- Rule 16: Terms not explicitly covered are similar to those for Group ‘A’ Government officers. Presidents and Members cannot undertake arbitration or accept employment with any party involved in Tribunal proceedings for two years after leaving office.
- Example: A former Member cannot work for a company that was a party to a case they adjudicated for two years.
- Oath of Office:
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- Rule 17: New appointees must take an oath of office and secrecy before starting their duties.
- Example: A new GSTAT President signs an oath of office to uphold the integrity of the Tribunal.
- Relaxation of Rules:
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- Rule 18: The Central Government can relax rules if deemed necessary.
- Example: The Government might adjust specific rules based on exceptional circumstances.
Summary:
The new rules update the appointment and service conditions for GSTAT officials, focusing on their selection process, salary, benefits, and administrative roles. They aim to ensure transparency and efficiency in the functioning of the Tribunal.