“Pension, Provident Fund and gratuity shall not be admissible for the service rendered in the Tribunal,” says the amended rule 13.
Besides, it has made tribunal membership a full-time job.
Earlier, serving high court or Supreme Court judges were sometimes appointed as chairperson or a member while staying in their existing service. So they were entitled to pension and other benefits.
Now when a serving judge of any court is appointed as chairperson or a member of the tribunal, they will have to either resign or obtain voluntary retirement from their parent service before joining the tribunal. They will not be able to serve both at the same time.
“Where the person appointed as a chairperson or a member is a serving judge of the Supreme Court or a high court or a serving member of an organised service, he shall either resign or obtain voluntary retirement from his parent service before joining the tribunal,” says the amended tribunal rule. The changes come at a time when the Centre is in the process of setting up GST appellate tribunals for the speedy disposal of pending tax cases and litigation. The move is likely to make the post of tribunal member less attractive. Earlier, the government excluded lawyers from being a judicial member.