New Delhi: The Lok Sabha recently passed two bills — one seeks to cap the age limit for GSTAT President and members while the other for giving immediate effect to the changes in customs and excise duties announced in the Budget.
The Central Goods and Services Tax (Second Amendment) Bill, 2023, seeks to cap the age for president and members of the GST appellate tribunals (GSTAT) at 70 years and 67 years respectively, higher than 67 years and 65 years specified earlier.
Notably, with most of the opposition members under suspension from the Lok Sabha for unruly behaviour, the bills — The Central Goods and Services Tax (Second Amendment) Bill, 2023, and the Provisional Collection of Taxes Bill, 2023, — piloted by Finance Minister Nirmala Sitharaman were passed by voice vote after a short debate on Tuesday.
According to the bill, 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 the GSTAT.
Union Finance Minister Nirmala Sitharaman mentioned that the amendment was proposed following a recommendation from Chief Justice of India (CJI) DY Chandrachud on the administrative front, conveyed through the Registrar of the Supreme Court.
The CJI had underlined that certain aspects of the service terms were not in consonance with the Tribunal Reforms Act.
