Goods and Services Tax – GST – By: – GOKARNESAN.S SUBRAMANIAN – Dated:- 13-7-2017 Last Replied Date:- 18-7-2017 – An injustice made to Practicing Advocates in GST Act – They cannot become a Member of the Appellate Tribunal directly from the Bar. Current provisions on Recruitment of Members to Hon ble CESTAT AND The provisions in the Central Goods and Service Tax Act (CGST Act) for recruitment of Members of Appellate Tribunal Provisions under the current CESTAT members (Recruitment and Conditions of Service) Rules, 1987 Provisions under Proposed CGST Act. RULE 3. Qualifications for recruitment. – (1) A person shall not be qualified for appointment as a judicial member unless- (i) he has for at least ten years held a judicial office in the territory of India; or (ii) he has been a member of the Indian Legal Service and has held a post in Grade I of that service or any equivalent or higher post for at least three years; or (iii) he has been an advocate for at least ten years. Explanation
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least three years. (3) No person shall be qualified for appointment as a member of the Tribunal unless he has attained the age of 45 years. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. CGST ACT – SEC 110. (1) A person shall not be qualified for appointment as- (a) the President, unless he has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court, or is or has been a Judge of a High Court for a period not less than five years; (b) a Judicial Member, unless he- (i) has been a Judge of the High Court; or (ii) is or has been a District Judge qualified to be appointed as a Judge of a High Court; or (iii) is or has been a Member of Indian Legal Service and has held a post not less than Additional Secretary for three years; (c) a Technical Member (Centre) unless he is or has been a member of Indian Revenue (Customs and Central Excise) Service, Group A, and has completed at least fifteen years of serv
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ision of the Government to omit the Advocates to become Member of Tribunals. Practicing Advocates are qualified for recruitment of Judges to High Court and Supreme Court also. In terms of Article 124(3) of the Constitution of India, A person shall not be qualified for appointment of as a Judge of the Supreme Court of India unless he is a Citizen of India and – Has been for at-least five years a Judge of a High Court or of Two or more such Courts in succession; or Has been for at least ten years an advocate of a High Court of two or more such Courts in succession. ……. When an Advocate having more than 10 years of practice in High Court is qualified for an appointment of Judge in High Court and Supreme Court, making them not qualified to become a Member of the New Tribunal to be constituted under the new CGST Act., is not a correct move. In as much as the High Courts and Supreme Court are superior than the Tribunals, the Central Government should have included Advocates hav
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ract money and they do. But atleast they should fight for the victim who see advocate as God and ask for justice .Disclaimer: this is based on experience of one of my dear friend with the advocate. I totally agree there are few people in very profession which make other person to thing that entire bunch of professionals are same. But there is weightage in the point put forth. – Reply By GOKARNESAN.S SUBRAMANIAN – The Reply = Mr. Ganeshan KalyaniWith due respect to you and your participation in TMI discussions, I wish to inform the following on your comments and postings against my article.1) First of all this is the forum only to discuss the issues relating to indirect taxes / GST provisions for the benefit of subscribers and readers. This is not the forum to discuss or to post criticism against professional in general. I strongly condemn your postings on Advocates professionals.2) Majority of the Advocates are rendering services to clients with a view to get justice to them and fight
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