The Allahabad High Court has expressed serious concern over the large number of vacancies in the Goods and Services Tax Appellate Tribunal (GSTAT) benches functioning across Uttar Pradesh and has directed the Union Government to place on record the concrete steps being taken to fill the sanctioned posts.
The bench of Justice Piyush Agrawal observed that the effective functioning of the GSTAT cannot be ensured unless the existing vacancies are filled expeditiously.
Pursuant to an earlier direction, Saurabh Suman Shardool, Registrar of the GST Appellate Tribunal, Principal Bench, New Delhi, appeared before the High Court and filed an affidavit detailing the sanctioned and working strength of staff at the GSTAT benches established in Uttar Pradesh. The Court took the affidavit on record and examined the staffing position across the benches situated at Lucknow, Prayagraj, Ghaziabad, Varanasi and Agra.
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The affidavit revealed that each GSTAT bench is functioning with substantial staff shortages. While some key administrative posts have been filled, numerous positions—including Court Officers, Legal Assistants, Stenographers, Lower Division Clerks (LDCs), Multi-Tasking Staff (MTS), and Personal Staff—remain vacant.
The Lucknow Bench, for instance, has vacancies in several operational posts, including Court Officers, Senior Personal Secretary, LDCs, Steno-II personnel and MTS staff. Similar shortages were recorded in the Prayagraj, Ghaziabad, Varanasi and Agra benches, with several sanctioned posts either lying vacant or appointments having been issued but the selected candidates had yet to join. The affidavit also stated that certain posts are being filled through the tendering process wherever applicable.
After examining the staffing details, the Court observed that a large number of vacancies continue to exist in every GSTAT Bench in Uttar Pradesh, raising concerns over the Tribunal’s ability to function effectively and provide timely adjudication of GST disputes.
When questioned by the Court, the Additional Solicitor General submitted that the process of filling the sanctioned posts is underway and that appointments are subject to the approval of the Department of Revenue, Ministry of Finance, Government of India.
Not satisfied with the general explanation, the High Court directed that an affidavit be filed by an officer of the Department of Revenue, Ministry of Finance, not below the rank of Secretary, Additional Secretary or Joint Secretary, setting out the specific efforts being undertaken to fill the sanctioned posts in the GSTAT benches across Uttar Pradesh. The Court sought a clear account of the measures being taken to operationalise the Tribunal with adequate staffing.
The High Court listed the matter for 13 August 2026 for further consideration. It also directed that the interim order granted earlier shall continue until the next date of hearing. Additionally, the Court exempted the personal appearance of the GSTAT Registrar, Saurabh Suman Shardool, until the next listing.
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