The Himachal Pradesh High Court has admitted a petition challenging the eligibility conditions for the appointment of a Technical Member in the Goods and Services Tax Appellate Tribunal (GSTAT).
The case raised critical questions regarding the interpretation and relaxation of qualifications prescribed under Section 110(1)(d) of the Central Goods and Services Tax (CGST) Act, 2017.
The petitioner, represented by Advocate Ishan Kashyap, has contested the decision of the Himachal Pradesh government, which had sought approval from the GST Council to relax eligibility norms for Technical Member (State) appointments in the GSTAT. The relaxation allowed officers with 25 years of total government service, irrespective of whether the service was in Group A or equivalent, to be eligible for the post. The GST Council approved this relaxation during its 53rd meeting held on June 22, 2024.
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According to the office communication dated January 1, 2025, presented in court by Senior Advocate Vijay Kumar Arora for Respondent No.3, the GST Implementation Committee had approved the state’s request to amend the eligibility criteria. The committee’s decision was based on the state’s assertion that no officer in the Himachal Pradesh government had completed 25 years of service in Group A or equivalent.
Consequently, the relaxation allowed officers with 25 years of total government service as gazetted officers to qualify for the position of Technical Member.
The petitioner, however, argued that such relaxations undermine the statutory intent behind Section 110(1)(d) of the CGST Act. This provision mandates that candidates for the post of Technical Member (State) must have specific expertise in taxation or finance, with a minimum of 25 years of service in Group A or equivalent, along with at least three years of experience in GST or a related taxation field. The petitioner contended that diluting these criteria could adversely affect the quality of adjudication by GSTAT, which is a vital forum for resolving disputes under the GST regime.
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During the proceedings, the court was informed that the relaxation had been implemented to address the scarcity of qualified officers in Himachal Pradesh, ensuring that the state’s bench of GSTAT could function without unnecessary delays.
The bench, presided over by Justice Jyotsna Rewal Dua, took note of these arguments and granted the respondents, including the Principal Secretary and the GST Council, four weeks to file their replies.
The petitioner was also granted an opportunity to file a rejoinder within the same period. Meanwhile, the court ordered the continuation of its interim directions until the next hearing, scheduled for February 27, 2025.
The case has garnered considerable head-turns, with interested ones across the country closely watching the progression.
In the interim, the High Court has restrained the Government from making any further appointments, delaying the functioning the GSTAT further, albeit for judicial reasons.
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