A petition has been filed in the Himachal Pradesh High Court challenging the eligibility criteria for appointment of the Technical Member of Goods and Service Tax Appellate Tribunal (GSTAT).

A bench of Justice Jyotsna Rewal Dua while admitting a petition from a petitioner with over 25 years of Group A service has restrained the state government from appointing a Technical Member in the GST Appellate Tribunal.

The Government of Himachal Pradesh had made a representation to GST council for invocation of the Proviso of Section 110(1) (d) of CGST Act, 2017 (i.e. relaxation of completing 25 years of service in Group A or equivalent) and the same was approved by the GST implementation committee for 53rd GST Council Meeting dated 22nd June 2024.

In the 53rd GST Council meeting, an agenda regarding the decision of the GST Implementation Committee on relaxation in the eligibility criteria for selection to the post of Technical Member (State) of GSTAT in various states, which include the proposal of state of Himachal Pradesh for notifying an officer of Commercial Tax Department of Himachal Pradesh, who has completed at least twenty Five years of service in the Government as a Gazetted officer, to be eligible for the appointment as Technical Member (State) in the State Bench, was placed before the GST Council and Council took note of the GIC decisions.

The Minute Book has been appended with the instructions memo, which also records the proposal as sent by the State of Himachal Pradesh for approval to the GST Council

The   Government of Himachal Pradesh had issued a notification relaxing the   eligibility criteria, allowing officers from the State Taxes and Excise   Department with 25 years of service as gazetted officers to qualify, contrary   to the original requirement for Group A officers.

Despite the petitioner’s objections, the government issued a corrigendum restoring the 25-year eligibility criterion for Group A officers but retained the provision enabling officers from the State Taxes and Excise Department to qualify.

The court while listing the matter on 27/02/2025 granted four weeks time to the department to file the reply.

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Case Details

Case Title: Amit Kashyap Vs. Principal Secretary & Ors.

Case No.: CWP No.   15550/2024

Date: 03/01/2025

Counsel For Petitioner: Ishan Kahsyap, Advocate

Counsel For Respondent: Mr. Vijay Kumar Arora, Sr. Advocate with Ms. Lalita Sharma, Mr. Anup Rattan, Advocate General with Mr. Y.P.S. Dhaulta, Mr. L.N. Sharma, Mr. Amandeep Sharma, Additional Advocates General with Ms. Menka Raj Chauhan, Ms. Leena Guleria, Mr. Sikander Bhushan, Deputy Advocates General