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Qualifications, selection, appointment and removal of members of Appellate Tribunal

Qualifications, selection, appointment and removal of members of Appellate Tribunal

Provisions in respect of qualifications, selection, terms of appointment and removal of members of Appellate Tribunal have been specified in section 110 of CGST Act.

On ceasing to hold office, the President, the State Presidents or other Members of the Appellate Tribunal shall not be entitled to appear, act or plead before the Appellate Tribunal, where he was President or member. This is subject to Article 220 of Constitution- section110(17) of CGST Act.
Thus, he can appear in benches where he was not a member.

Similar restriction is on permanent judges of High Court under Article 220 of Constitution of India.