Supreme Court Allows CAs as Tribunal Technical Members Without 25-Year Experience Requirement

Clarifying its decision in the Madras Bar Association, which struck down the Tribunal Reforms Act, 2021, the Supreme Court clarified that Chartered Accountants (CAs) need not possess 25 years of experience to be appointed as technical members in Tribunals such as the Income Tax Appellate Tribunal. 

The Bench of CJI BR Gavai and Justice K Vinod Chandran held that the provision is arbitrary and unconstitutional, applying the same reasoning the Court used when striking down experience requirements for advocates.

The Union government was directed to take this observation into account when drafting future laws governing tribunal appointments.

[Madras Bar Association V Union of India]