Section 110 – President and Members of Appellate Tribunal

Section 110 of the Central Goods and Services Tax Act, 2017 deals with the President and Members of the Appellate Tribunal, including their qualifications, appointment, conditions of service, tenure, resignation, removal, suspension and post-retirement restrictions.

The provision is an important part of Chapter XVIII of the CGST Act, which deals with Appeals and Revision. It establishes the eligibility requirements for the President and different categories of Members of the Goods and Services Tax Appellate Tribunal (GSTAT), lays down the Search-cum-Selection Committee mechanism and provides rules concerning their tenure and service conditions.

The present Section 110 was substantially substituted by the Finance Act, 2023, with effect from 1 August 2023. A further amendment made by the Central Goods and Services Tax (Second Amendment) Act, 2023, effective from 28 December 2023, added the eligibility of certain advocates for appointment as Judicial Members, introduced a minimum age of 50 years for appointment and changed the maximum age limits for the President and Members.

What Is Section 110 of the CGST Act?

Section 110 is titled:

“President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.”

The section covers several important areas, including:

• qualification for the President;
• qualification for Judicial Members;
• qualification for Technical Member (Centre);
• qualification for Technical Member (State);
• appointment and reappointment;
• temporary arrangements when the office of President is vacant;
• selection of Technical Member (State);
• Search-cum-Selection Committees;
• voting powers of the Committee;
• panel of names for appointment;
• salary and service conditions;
• tenure of President and Members;
• resignation;
• removal;
• suspension; and
• restrictions on appearing before the Tribunal after leaving office.

The current statutory framework therefore covers the complete service structure of the GST Appellate Tribunal’s leadership and Members.

Why Is Section 110 Important?

The GST Appellate Tribunal is an important appellate forum under the GST system.

Appeals can reach the Tribunal against specified orders of the Appellate Authority or Revisional Authority. Section 110 determines who can serve as the President and Members who will hear such matters.

Because the Tribunal deals with tax disputes involving questions of law, taxation and administration, Section 110 provides separate qualification requirements for:

• the President;
• Judicial Members;
• Technical Member (Centre); and
• Technical Member (State).

The provision also establishes a structured appointment mechanism involving a Search-cum-Selection Committee.

Composition of the Appellate Tribunal Relevant to Section 110

Section 109 deals with the constitution and Benches of the Appellate Tribunal, while Section 110 deals with the qualifications and service conditions of the persons appointed to those positions.

The Principal Bench is headed by the President, while State Benches have the Members specified under the statutory framework.

Section 110 therefore works together with Section 109:

Section 109 → Constitution and Benches of GSTAT

Section 110 → President and Members of GSTAT

Section 110(1) – Qualification for President and Members

Section 110(1) specifies the qualifications required for the different positions.

There are separate requirements for:

1. President
2. Judicial Member
3. Technical Member (Centre)
4. Technical Member (State)

A person must satisfy the relevant statutory requirements before being eligible for appointment.

Qualification of the President

Under Section 110(1)(a), a person is qualified for appointment as President only if he:

• has been a Judge of the Supreme Court; or
• is or has been the Chief Justice of a High Court.

This establishes a high level of judicial experience for the head of the Appellate Tribunal.

Example

A person who has served as a Judge of the Supreme Court satisfies the judicial qualification specified in Section 110(1)(a).

Similarly, a person who is or has been the Chief Justice of a High Court satisfies the specified qualification.

The qualification is specifically stated in the CGST Act and is different from the qualification requirements for the other categories of Members.

Qualification of a Judicial Member

Section 110(1)(b) provides three routes through which a person may qualify as a Judicial Member.

A person must:

Route 1 – High Court Judge

Have been a Judge of a High Court.

Route 2 – District or Additional District Judge

Have been a District Judge or Additional District Judge for a combined period of ten years.

Route 3 – Advocate With Indirect Tax Litigation Experience

The Central Goods and Services Tax (Second Amendment) Act, 2023 inserted another eligibility route.

A person may qualify if he has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes before:

• the Appellate Tribunal;
• Customs, Excise and Service Tax Appellate Tribunal;
• State Value Added Tax Tribunal, by whatever name called;
• High Court; or
• Supreme Court.

This amendment expanded the statutory eligibility framework for Judicial Members.

Minimum Age of 50 Years

A person who has not completed 50 years of age is not eligible for appointment as the President or a Member.

This minimum-age requirement was inserted by the Central Goods and Services Tax (Second Amendment) Act, 2023 and became effective from 28 December 2023.

Therefore, satisfying the professional qualification alone is not sufficient where the applicant has not completed the required minimum age.

Qualification of Technical Member (Centre)

Section 110(1)(c) deals with the Technical Member (Centre).

The person must be or have been:

• a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A; or
• a member of an All India Service with at least three years of experience in the administration of an existing law or GST in the Central Government,

and must have completed at least 25 years of service in Group A.

This provision combines substantial government service with relevant taxation or law-administration experience.

Qualification of Technical Member (State)

Section 110(1)(d) provides the eligibility conditions for a Technical Member (State).

The person must be or have been:

• an officer of the State Government; or
• an officer of an All India Service,

and must be not below the rank of:

• Additional Commissioner of Value Added Tax;
• Additional Commissioner of State GST; or
• such rank, not lower than that of the First Appellate Authority, as may be notified by the concerned State Government on the recommendations of the GST Council.

The person must also have completed 25 years of service in Group A, or equivalent, with at least three years of experience in:

• administration of an existing law;
• administration of GST; or
• finance and taxation in the State Government.

Relaxation for State Technical Member

The proviso to Section 110(1)(d) provides a special relaxation mechanism.

A State Government may, on the recommendations of the GST Council, notify relaxation of the requirement of 25 years of Group A or equivalent service where:

• no person in that State has completed 25 years of Group A or equivalent service; but
• a person has completed 25 years of Government service.

The relaxation is subject to the conditions and period specified in the notification.

This provision is intended to address situations where the normal 25-year Group A requirement cannot be satisfied in a particular State.

Section 110(2) – Appointment and Reappointment

Section 110(2) provides that the:

• President;
• Judicial Member;
• Technical Member (Centre); and
• Technical Member (State)

are appointed or reappointed by the Government on the recommendations of the Search-cum-Selection Committee constituted under Section 110(4).

This creates a structured selection process rather than an unrestricted appointment mechanism.

Vacancy in the Office of President

Section 110(2) also provides an arrangement for a vacancy in the office of President.

If the office becomes vacant because of:

• death;
• resignation; or
• any other reason,

the Judicial Member or, in his absence, the senior-most Technical Member of the Principal Bench acts as President until the newly appointed President takes office.

This ensures continuity in the administration of the Tribunal.

When the President Is Temporarily Unable to Function

The section also deals with a situation where the President remains in office but is temporarily unable to discharge his functions because of:

• absence;
• illness; or
• another cause.

In that situation, the Judicial Member or, in his absence, the senior-most Technical Member of the Principal Bench discharges the functions of the President until the President resumes duties.

Section 110(3) – Preference for Technical Member (State)

While selecting a Technical Member (State) for a State Bench, first preference is given to officers who have worked in the State Government of the State to which the jurisdiction of that Bench extends.

This provision connects the Technical Member (State) selection process with the State whose GST administration falls within the Bench’s jurisdiction.

Section 110(4) – Search-cum-Selection Committee

Section 110(4) provides for Search-cum-Selection Committees.

There are different committee structures depending on the position being filled.

Committee for Technical Member (State)

For appointment of a Technical Member (State) of a State Bench, the Committee consists of:

1. Chief Justice of the High Court in whose jurisdiction the State Bench is located — Chairperson;
2. Senior-most Judicial Member in the State, or, where no Judicial Member is available, a retired Judge of that High Court nominated by its Chief Justice;
3. Chief Secretary of the State;
4. One Additional Chief Secretary, Principal Secretary or Secretary of the State nominated by the State Government, who is not in charge of administration of State tax; and
5. Additional Chief Secretary, Principal Secretary or Secretary of the department responsible for administration of State tax — Member Secretary.

This committee therefore combines judicial representation with senior State Government representation.

Committee for Other Appointments

For other appointments under Section 110, including the President and other Members, the Search-cum-Selection Committee consists of:

1. Chief Justice of India or a Judge of the Supreme Court nominated by the Chief Justice of India — Chairperson;
2. Secretary of the Central Government nominated by the Cabinet Secretary — Member;
3. Chief Secretary of a State nominated by the GST Council — Member;
4. One Member who, depending on the appointment, is:
   • the outgoing President, where a President is being appointed;
   • the sitting President, where a Member is being appointed; or
   • a retired Supreme Court Judge or retired Chief Justice of a High Court nominated by the Chief Justice of India, where the President is seeking reappointment, the outgoing President is unavailable, or removal of the President is being considered; and
5. Secretary of the Department of Revenue, Ministry of Finance — Member Secretary.

Role of the Chairperson

Under Section 110(5), the Chairperson of the Search-cum-Selection Committee has a casting vote.

The Member Secretary does not have a vote.

A casting vote becomes relevant where the voting position is otherwise equally divided.

Panel of Two Names

Section 110(6) provides that the Search-cum-Selection Committee shall recommend a panel of two names for appointment or reappointment to the post of President or Member.

This provision applies notwithstanding anything contained in a judgment, order, decree or other law for the time being in force.

The panel mechanism is intended to provide the Government with a selection panel rather than a single mandatory name.

Vacancy or Defect in Search-cum-Selection Committee

Section 110(7) provides that an appointment or reappointment of Members of the Appellate Tribunal is not invalid merely because of:

• a vacancy in the Search-cum-Selection Committee; or
• a defect in its constitution.

This prevents a technical defect in the Committee’s constitution from automatically invalidating an appointment or reappointment.

Section 110(8) – Salary and Conditions of Service

Section 110(8) provides that the salary of the President and Members shall be such as may be prescribed.

Their allowances and other terms and conditions of service are to be the same as applicable to Central Government officers carrying the same pay.

There is also an important protection:

The salary, allowances and other terms and conditions of service cannot be varied to their disadvantage after appointment.

House Rent Provision

Where the President or Member takes a house on rent, the law permits reimbursement of house rent at a rate higher than the normal house rent allowance applicable to a Central Government officer carrying the same pay, subject to the prescribed limitations and conditions.

The detailed service conditions are supplemented by the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023. The 2023 Rules replaced the earlier appointment and service rules.

Section 110(9) – Tenure of President

The President holds office for:

• four years from the date of entering office, or
• until attaining the age of 70 years,

whichever is earlier.

The President is eligible for reappointment for a period not exceeding two years, subject to the applicable age limit.

Example

Suppose a President takes office at age 68.

The four-year term would ordinarily extend beyond age 70, but the statutory age limit applies.

Therefore, the tenure ends when the President reaches the applicable maximum age, whichever occurs earlier under the section.

Section 110(10) – Tenure of Members

A:

• Judicial Member;
• Technical Member (Centre); or
• Technical Member (State)

holds office for:

• four years from the date of entering office, or
• until attaining the age of 67 years,

whichever is earlier.

A Member is eligible for reappointment for a period not exceeding two years, subject to the applicable age limit.

The maximum age was increased from 65 to 67 by the Central Goods and Services Tax (Second Amendment) Act, 2023, effective from 28 December 2023.

Section 110(9) and Section 110(10) – Quick Comparison

Position	Normal term	Maximum age	Reappointment
President	4 years	70 years	Up to 2 years
Judicial Member	4 years	67 years	Up to 2 years
Technical Member (Centre)	4 years	67 years	Up to 2 years
Technical Member (State)	4 years	67 years	Up to 2 years

The applicable age limit can therefore bring an appointment to an end before completion of the full four-year term.

Section 110(11) – Resignation

The President or any Member may resign by giving a written notice addressed to the Government.

However, resignation does not normally take effect immediately.

The person continues to hold office until the earliest of:

• expiry of three months from the date the Government receives the notice;
• a duly appointed successor enters office; or
• expiry of the person’s term of office.

Example

If a Member submits a resignation notice, the Member may continue in office during the statutory notice period unless a successor takes office earlier or the existing term expires earlier.

This provision helps prevent an immediate vacancy from disrupting the functioning of the Tribunal.

Section 110(12) – Removal of President or Member

The Government may, on the recommendations of the Search-cum-Selection Committee, remove the President or a Member on specified grounds.

The grounds include:

1. The person has been adjudged an insolvent.
2. The person has been convicted of an offence involving moral turpitude.
3. The person has become physically or mentally incapable of acting as President or Member.
4. The person has acquired a financial or other interest likely to prejudicially affect his functions.
5. The person has abused his position to such an extent that continuation in office would be prejudicial to the public interest.

These grounds cover financial integrity, criminal conduct, incapacity, conflicts of interest and serious misuse of office.

Opportunity of Being Heard Before Certain Removal

Section 110(12) contains an important procedural safeguard.

The President or Member cannot be removed on the grounds relating to:

• prejudicial financial or other interest; or
• abuse of position prejudicial to public interest,

unless the person:

• has been informed of the charges; and
• has been given an opportunity of being heard.

This gives the affected person an opportunity to respond to serious allegations before removal on those grounds.

Section 110(13) – Suspension During Removal Proceedings

Where removal proceedings have been initiated under Section 110(12), the Government may, on the recommendations of the Search-cum-Selection Committee, suspend the President or a Judicial or Technical Member.

The suspension provision therefore operates during the pendency of removal proceedings.

Section 110(14) – Restriction After Leaving Office

Section 110(14) contains a post-office restriction.

Subject to Article 220 of the Constitution, after ceasing to hold office, the President or other Member cannot appear, act or plead before:

• the Principal Bench; or
• the State Bench

in which that person served as President or Member.

The provision is intended to address the potential conflict that could arise if a former Tribunal office-holder immediately appeared before the same Bench where the person previously exercised judicial or quasi-judicial functions.

👉 Read More → Section 111 – Procedure before Appellate Tribunal

Section 110 and the GSTAT Appointment Rules, 2023

Section 110 establishes the statutory framework, while the GST Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 provide additional operational details.

The 2023 Rules were notified on 25 October 2023 and replaced the earlier 2019 rules. They cover matters such as:

• vacancy circulars;
• applications;
• scrutiny of candidates;
• personal interaction;
• recommendation of candidates;
• reappointment;
• medical fitness;
• resignation or voluntary retirement where required before joining;
• oath of office;
• oath of secrecy;
• service conditions; and
• removal-related procedure.

Selection Process Under the 2023 Rules

The Search-cum-Selection Committee operates through a structured selection process.

The vacancy circular can specify matters such as:

• number of vacancies;
• qualifications;
• salary and allowances;
• application format; and
• last date for submitting applications.

Eligible candidates are scrutinised against the statutory qualifications.

The Committee can shortlist candidates for personal interaction and consider factors including suitability, record of performance, integrity, adjudicating experience and experience relevant to the Tribunal.

For appointment or reappointment, the Committee recommends a panel as provided by Section 110.

Medical Fitness

The 2023 Rules also provide for medical fitness.

The President or Members are appointed only after being declared medically fit by the authority specified under the applicable rules.

For a Technical Member (State), the applicable medical authority is specified in relation to the State in which the Bench is located.

Reappointment Under Section 110

Reappointment is not an automatic extension of the first term.

Section 110 permits reappointment within the specified maximum period and age limits.

The 2023 Rules provide that an application for reappointment is processed through the prescribed selection mechanism, with additional weightage given to a Member’s experience and performance in the Tribunal.

Therefore, a person completing a first term does not acquire an unconditional right to another term.

Section 110 and Independence of Tribunal Members

Section 110 contains several provisions concerning the institutional functioning of the Tribunal.

These include:

• judicial qualifications for the President;
• judicial and technical qualifications for Members;
• a Search-cum-Selection Committee;
• prescribed tenure;
• protection against disadvantageous variation of service conditions;
• specified grounds for removal;
• hearing rights for certain removal grounds; and
• restrictions on post-office appearance before the same Bench.

These provisions form part of the statutory framework governing the appointment and service of GSTAT Members.

Difference Between Judicial and Technical Members

The GSTAT framework deliberately provides different qualification requirements.

Judicial Member

The qualification is based primarily on judicial or legal experience, including:

• High Court judicial experience;
• District or Additional District Judge experience; or
• specified indirect-tax litigation experience as an advocate.

Technical Member (Centre)

The qualification focuses on senior Central Government tax or related service experience.

Technical Member (State)

The qualification focuses on senior State Government or All India Service experience with relevant tax, GST, finance or taxation experience.

Thus, the different categories bring different types of expertise to the Tribunal.

Section 110 and Section 109

Sections 109 and 110 should be read together.

Section 109

Section 109 deals with:

• constitution of GSTAT;
• Principal Bench;
• State Benches;
• jurisdiction;
• composition of Benches; and
• distribution of cases.

Section 110

Section 110 deals with:

• who can become President or Member;
• how they are appointed;
• their tenure;
• service conditions;
• resignation;
• removal;
• suspension; and
• post-office restrictions.

In simple terms:

Section 109 = Tribunal structure

Section 110 = Tribunal leadership and Members

Section 110 and Section 111

Section 111 deals with the procedure before the Appellate Tribunal.

Section 110, on the other hand, deals with the persons who constitute the Tribunal.

Therefore:

Section 110 → Who serves on GSTAT

Section 111 → How GSTAT conducts its proceedings

This distinction is useful when studying Chapter XVIII sequentially.

Section 110 and Section 112

Section 112 deals with appeals to the Appellate Tribunal.

Section 110 determines the qualifications and service conditions of the President and Members who hear those appeals.

The two provisions therefore operate at different levels:

• Section 110 establishes the personnel framework.
• Section 112 establishes the appellate route to the Tribunal.

Practical Example – Appointment of Judicial Member

Suppose a person has served as a District Judge or Additional District Judge for a combined period of ten years and has completed the minimum age requirement.

The person may satisfy the statutory eligibility route for appointment as a Judicial Member, subject to the remaining statutory and selection requirements.

The eligibility itself does not automatically result in appointment because the appointment is made through the statutory selection process.

Practical Example – Advocate Applying for Judicial Member

Suppose an advocate has ten years of experience in litigation involving indirect taxes before relevant tribunals and higher courts.

After the 2023 amendment, such an advocate may fall within the specific eligibility route under Section 110(1)(b)(iii), provided the statutory conditions are satisfied.

The person must also meet the minimum age requirement and successfully undergo the prescribed selection process.

Practical Example – Technical Member (State)

Suppose a State Government officer has:

• the required seniority;
• 25 years of Group A or equivalent Government service;
• at least three years of relevant experience in GST, existing law, finance or taxation; and
• satisfies the applicable rank requirements.

Such an officer may satisfy the eligibility requirements for Technical Member (State), subject to the statutory selection process and other conditions.

Practical Example – Resignation

Suppose a Member submits a written resignation.

The Member does not necessarily leave office on the same day.

Under Section 110(11), the Member continues until the earliest of:

• three months from receipt of resignation;
• joining of the duly appointed successor; or
• expiry of the Member’s term.

This allows an orderly transition.

Practical Example – Conflict of Interest

Suppose a Member acquires a financial interest that is likely to prejudicially affect the Member’s functions.

Such a circumstance can fall within the specified removal grounds under Section 110(12).

The statutory process for removal must then be followed, including the applicable safeguards.

Practical Example – Post-Retirement Representation

Suppose a person served as a Member of a particular State Bench and later leaves office.

Section 110(14) restricts that former Member from appearing, acting or pleading before the Principal Bench or the State Bench in which the person was President or Member, subject to Article 220 of the Constitution.

This restriction continues to matter even after the person ceases to hold office.

Key Differences in Section 110

Provision	Main subject
Section 110(1)	Qualifications
Section 110(2)	Appointment and reappointment
Section 110(3)	Preference for State Government officers for Technical Member (State)
Section 110(4)	Search-cum-Selection Committees
Section 110(5)	Voting powers of Committee
Section 110(6)	Panel of two names
Section 110(7)	Vacancy/defect in Selection Committee
Section 110(8)	Salary and service conditions
Section 110(9)	President’s tenure
Section 110(10)	Members’ tenure
Section 110(11)	Resignation
Section 110(12)	Removal
Section 110(13)	Suspension during removal proceedings
Section 110(14)	Post-office restriction

Major Amendments to Section 110

Section 110 has undergone significant changes since the original CGST Act.

Finance Act, 2023

Finance Act, 2023 substituted Section 110 as part of the restructuring of GSTAT provisions. The substituted provision came into effect from 1 August 2023.

CGST (Second Amendment) Act, 2023

The 2023 Second Amendment subsequently:

• added the advocate eligibility route for Judicial Members;
• introduced the 50-year minimum age;
• increased the President’s maximum age from 67 to 70; and
• increased the Members’ maximum age from 65 to 67.

These changes took effect from 28 December 2023.

These amendments are important because older GST articles may still reproduce the earlier Section 110 framework.

Current Age Limits Under Section 110

The current framework can be summarised as:

Position	Minimum age for appointment	Maximum age during term
President	50 years	70 years
Judicial Member	50 years	67 years
Technical Member (Centre)	50 years	67 years
Technical Member (State)	50 years	67 years

The minimum-age requirement applies to appointment as President or Member, while the maximum ages operate as part of the tenure provisions.

Important Points to Remember About Section 110

1. Section 110 deals with the President and Members of the GST Appellate Tribunal.
2. It is part of Chapter XVIII of the CGST Act.
3. The President must have been a Supreme Court Judge or be or have been a Chief Justice of a High Court.
4. A Judicial Member can qualify through specified judicial or legal experience.
5. A person with ten years of qualifying indirect-tax litigation experience as an advocate may also qualify as a Judicial Member.
6. A person who has not completed 50 years of age cannot be appointed as President or Member.
7. Technical Member (Centre) eligibility is based on specified senior Central Government service and relevant experience.
8. Technical Member (Centre) generally requires 25 years of Group A service.
9. Technical Member (State) has specified seniority and experience requirements.
10. A State Government may relax the 25-year Group A requirement in specified circumstances.
11. Appointments and reappointments are made on the recommendations of the Search-cum-Selection Committee.
12. There are separate Search-cum-Selection Committee arrangements for Technical Member (State) and other appointments.
13. The Chairperson of the relevant Committee has a casting vote.
14. The Committee recommends a panel of two names.
15. A vacancy or defect in the Search-cum-Selection Committee does not by itself invalidate an appointment or reappointment.
16. Salary and service conditions are prescribed under the applicable framework.
17. Service conditions cannot be varied to the disadvantage of the President or Members after appointment.
18. The President’s term is four years or until age 70, whichever is earlier.
19. Other Members’ term is four years or until age 67, whichever is earlier.
20. Reappointment can be for a period not exceeding two years, subject to the applicable age limit.
21. A President or Member can resign by written notice.
22. The normal resignation notice period is three months, subject to earlier joining of a successor or expiry of the term.
23. Removal is possible on specified grounds such as insolvency, conviction involving moral turpitude, incapacity, prejudicial financial interest or abuse of position.
24. An opportunity of hearing is required before removal on the specified grounds relating to financial/other interest and abuse of position.
25. The Government may suspend a President or Judicial/Technical Member where removal proceedings have been initiated.
26. Former office-holders are subject to restrictions on appearing, acting or pleading before the relevant Bench, subject to Article 220 of the Constitution.

👉 Read More → Section 109 – Constitution of Appellate Tribunal and Benches thereof

Conclusion

Section 110 of the CGST Act establishes the legal framework governing the President and Members of the Goods and Services Tax Appellate Tribunal. It covers much more than basic qualifications: it deals with appointment, selection committees, tenure, salary and service conditions, resignation, removal, suspension and restrictions applicable after leaving office.

The provision distinguishes between the President, Judicial Members, Technical Member (Centre) and Technical Member (State). The President must satisfy a high-level judicial qualification, while Judicial Members can qualify through specified judicial experience or through the statutory route available to advocates with substantial indirect-tax litigation experience. Technical Members are selected based on substantial Central or State Government service and relevant tax, GST, finance or taxation experience.

The appointment process is also structured through Search-cum-Selection Committees. A separate committee is prescribed for Technical Member (State) of a State Bench, while another committee deals with the President and other categories of appointments. The framework includes judicial participation, senior government representation and a requirement for the Committee to recommend a panel of two names.

The current tenure provisions are particularly important. The President holds office for four years or until reaching 70 years of age, whichever is earlier, with reappointment possible for up to two years subject to the applicable age limit. Judicial and Technical Members have a four-year term or continue until reaching 67 years, whichever is earlier, with reappointment possible for up to two years. These age limits were revised by the 2023 amendments.

Section 110 also provides safeguards concerning service conditions and removal. Salary and other service conditions cannot be varied to the disadvantage of the President or Members after appointment. Removal can take place on specified grounds, while the affected person must receive an opportunity of being heard before removal on the specified grounds relating to prejudicial financial or other interests and abuse of position.

Finally, Section 110 contains a post-office restriction preventing a former President or Member from appearing, acting or pleading before the Principal Bench or the State Bench in which that person served, subject to Article 220 of the Constitution. This completes the statutory framework governing the position from appointment through service and eventual departure from office.

In practical terms, Section 110 determines who can serve on GSTAT, how those persons are selected, how long they can remain in office, the conditions governing their service, and the circumstances in which they can resign, be suspended or removed. It should therefore be read together with Section 109 on the constitution of GSTAT and Section 111 onwards dealing with the procedure and appellate functioning of the Tribunal.

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