The recently approved list of appointments to the Goods and Services Tax Appellate Tribunal (GSTAT) has several notable features regarding tenure stability, prior experience or lack of, in GST administration, and the dominance of retired officials among the new Members.
Out of the total appointees, nearly 25% may not be able to complete the mandated four-year tenure, raising the likelihood of another round of selection beginning in the next two years. This is primarily because some of these appointees are nearing 64-65 years of age while the upper age limit is 67 years.
Among the selected candidates, less than one-third individuals belong to the relatively younger age groups 60-61 years having retired after August 2024 making them eligible for 2 year extension under 4+2 rule.
A more significant issue is the lack of direct GST experience among several members. Some officers have never worked in a GST operational environment. Others spent most of their service in Customs or Directorate roles and did not engage directly with GST administration. Curiously, the list tilts heavily in favour of officers with DRI background rather than DGGI.
However, this distortion of having 10% serving officers is primarily due to huge delays in the selection process by the top decision making body.
Interestingly, the list includes three retired CBIC Members who had extensive bureaucratic experience in handling GST matters.
What stands out starkly is the overwhelming number of retired officers among the appointees—28 out of 31—with only 3 serving officers appointed. It is expected that these serving officers may soon resign from their current positions to join the GSTAT, on the other hand retired officers, having no active service obligations, are more readily available to take up the role.
However, experts caution against viewing the Member GSTAT position as a ceremonial or relaxed post-retirement assignment. “This role demands rigorous judicial and technical engagement. Members must undertake detailed hearings, analyze facts, and pass well-reasoned orders drafted by them alone. It is not a post-retirement sinecure,” said a senior selected candidate.
However, most handicaps in experience are likely to be tackled under rigorous orientation at NACIN and National Law Institute University, Bhopal.
