A.3 Who sits, and who may not appear — section 110

Section 110 governs qualification, appointment, tenure and removal. For a practitioner three things in it matter.

Tenure. The President holds office for four years or until seventy; a Judicial or Technical Member for four years or until sixty-seven; both re-appointable for up to two years within the same age limits (s.110(9), (10), as amended by the CGST (Second Amendment) Act, 2023). No person under fifty is eligible at all.

The advocate route. Sub-clause (iii) of s.110(1)(b), inserted by the same Amendment Act, makes an advocate of ten years with substantial indirect-tax litigation experience eligible as a Judicial Member.