Section 110(13) in The Central Goods and Services Tax Act, 2017
(13)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, and 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 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:Provided that 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.
