ॐ असतो मा सद्गमय
No. The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and subject to the other provisions of this Act and the rules made there under, the Appellate Tribunal shall have power to regulate its own procedure.
(ICAI FAQ PUBLICATIONS 06-09-2017 Procedure before Appellate Tribunal: FAQ NO. 37)
Yes.
A. National President, Members of National or Regional Tribunal The Central Government may, after consultation with the Chief Justice of India, in case of the President, Judicial Members and Technical Members of the National Bench, Regional Benches or Technical Members (Centre) of the State Bench or Area Benches, may remove from the office such President or Member, who—
(a) has been adjudged an insolvent; or
(b) has been convicted of an offence which, in the opinion of such Government
involves moral turpitude; or
(c) has become physically or mentally incapable of acting as such President, State President or Member; or
(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as such President, State President or Member; or
(e) has so abused his position as to render his continuance in office prejudicial to the public interest:
B. State president and members of the State or area Tribunal:
Similarly, the State Government may, after consultation with the Chief Justice of High Court, in case of the State President, Judicial Members, Technical Members (State) of the State Bench or Area Benches may remove the member under the circumstances discussed at (a) to (e) above.
However, the President, State President or the Member shall not be removed on any of the grounds specified in clauses (d) and (e), unless he has been informed of the charges against him and has been given an opportunity of being heard.
(ICAI FAQ PUBLICATIONS 06-09-2017 Qualification, appointment & condition of service of the President and the members of the Tribunal: FAQ NO. 36)
The President of the Appellate Tribunal shall hold office for a term of three years from the date on which he enters upon his office, or until he attains the age of seventy years, whichever is earlier and shall be eligible for reappointment The Judicial Member of the Appellate Tribunal and the State President shall hold office for a term of three years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment.
The Technical Member (Centre) or Technical Member (State) of the Appellate Tribunal shall hold office for a term of five years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment.
(ICAI FAQ PUBLICATIONS 06-09-2017 Qualification, appointment & condition of service of the President and the members of the Tribunal: FAQ NO. 35)
The President and the Judicial Members of the National Bench and the Regional Benches shall be appointed by the Government after consultation with the Chief Justice of India or his nominee.
The Technical Member (Centre) and Technical Member (State) of the National Bench and Regional Benches shall be appointed by the Government on the recommendations of a Selection Committee consisting of such persons and in such manner as may be prescribed. The Judicial Member of the State Bench or Area Benches shall be appointed by the State Government after consultation with the Chief Justice of the High Court of the State or his nominee
The Technical Member (Centre) of the State Bench or Area Benches shall be appointed by the Central Government and Technical Member (State) of the State Bench or Area Benches shall be appointed by the State Government in such manner as may be prescribed.
(ICAI FAQ PUBLICATIONS 06-09-2017 Qualification, appointment & condition of service of the President and the members of the Tribunal: FAQ NO. 34)
Member Technical (Centre): A person shall not be qualified for appointment as a Member Technical (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 service in Group A;
Member Technical (State) : A person shall not be qualified for appointment as a
Technical Member (State) unless he is or has been an officer of the State Government not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank as may be notified by the concerned State Government on the recommendations of the Council with at least three years of experience in the administration of an old law or the State Goods and Services Tax Act or in the field of finance and taxation.
(ICAI FAQ PUBLICATIONS 06-09-2017 Qualification, appointment & condition of service of the President and the members of the Tribunal: FAQ NO. 33)
A person shall not be qualified for appointment as a Judicial Member, unless:
(i) He 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.
(ICAI FAQ PUBLICATIONS 06-09-2017 Qualification, appointment & condition of service of the President and the members of the Tribunal: FAQ NO. 32)
A person shall not be qualified for appointment as President unless:
(a) He has been a Judge of the Supreme Court or
(b) He is or has been the Chief Justice of a High Court, or
(c) He is or has been a Judge of a High Court for a period not less than five years;
(ICAI FAQ PUBLICATIONS 06-09-2017 Qualification, appointment & condition of service of the President and the members of the Tribunal: FAQ NO. 31)
Central Government in consultation with the President, may transfer Judicial Member or a Member Technical (State) from National Bench or one Regional Bench to other Regional Bench or to National Bench. Further, Member Technical (Centre) could be transferred from one Bench to another Bench, whether National, Regional, State or Area. However, State Government could transfer member technical (state) from State Bench or one area bench to another area bench or to State Bench.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 30)
If the Members of the Bench (National/Regional/State/Area) differ in opinion on any point or points, it shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President or as the case may be, State President for hearing on such point or points to one or more of the other Members of the National Bench, Regional Benches, State Bench or Area Benches and such point or points shall be decided according to the opinion of the majority of Members who have heard the case, including those who first heard it.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 29)
Yes, in the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of the President or, as the case may be, the State President, be heard by a Bench of two Members. Further, where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not exceed ` 5 Lakhs and which does not involve any question of law may, with the approval of the President and subject to such conditions as may be prescribed on the recommendations of the Council, be heard by a bench consisting of a single member.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 28)