Abill to increase the age restriction for the GST appellate tribunal’s president and members was approved by the Lok Sabha on Tuesday.
Taxpayers who are battling against GST demands in different high courts or the Supreme Court will be able to withdraw their cases and approach GSTAT once the benches are operational, according to Finance Minister Nirmala Sitharaman, who is spearheading the bill.
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By voice vote, the Lok Sabha approved the Central Goods and Services Tax (Second Amendment) Bill, 2023.
The bill seeks to cap the age for president and members of GST appellate tribunals (GSTAT) at 70 years and 67 years, respectively, higher than 67 years and 65 years specified earlier.
An advocate with 10 years of ‘substantial experience’ in litigation in matters relating to indirect taxes in the Appellate Tribunal, would be eligible to be appointed as a judicial member of GSTAT.
As per the amendment, the president and judicial and technical members of GSTAT shall hold office for four years, or until he attains the age of 70 years and 67 years, respectively, whichever is earlier.
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The rules notified by the government earlier had fixed the age limit for the president and members of GSTAT at 67 years and 65 years, respectively.
Sitharaman said the passage of the bill would align terms of service of judicial and technical members of GSTAT with the Tribunal Reforms Act of 2021.
(with inputs from PTI)