HP High Court Admits Plea Against Eligibility Conditions for GSTAT Technical Member Post

A petition has been admitted by the Himachal Pradesh High Court contesting the eligibility prerequisites for the appointment of a Technical Member in the Goods and Services Tax Appellate Tribunal (GSTAT).

Important questions have been raised by the case for the interpretation and relaxation of qualifications cited u/s 110(1)(d) of the Central Goods and Services Tax (CGST) Act, 2017.

Advocate Ishan Kashyap representing the applicant has claimed that the decision of the Himachal Pradesh government, which had asked for approval from the GST council to ease eligibility principles for technical member (state) appointments in the Goods and Service Tax Appellate Tribunal (GSTAT).

The officers have been permitted by the relaxation with 25 years of total government service, irrespective of whether the service was in Group A or equivalent to be qualified for the post. The same relaxation has been approved by the GST Council in its 53rd meeting conducted on June 22, 2024.

As per the office communication dated January 1, 2025, presented in court by Senior Advocate Vijay Kumar Arora for Respondent No.3, the GST execution committee has approved the request of the state to revise the eligibility criteria. The decision of the committee was based on the claim of the state that no officer in the government of Himachal Pradesh had finished 25 years of service in Group A or equivalent.

Therefore to qualify for the position of technical member, the relaxation authorized the officers with 25 years of total government service as gazetted officers.

It was claimed by the applicant that these relaxations undermine the legal objective behind Section 110(1)(d) of the CGST Act. As per the provision, the candidates for the post of Technical Member (State) should have precise expertise in taxation or finance with a minimum of 25 years of service in Group A or equivalent including at least three years of experience in GST or a pertinent taxation field.

It was claimed by the applicant that diluting such criteria can affect the adjudication quality by GSTAT which is a significant forum for solving disputes under the GST regime.

The court in the proceedings was notified that the relaxation has been executed to address the absence of qualified officers in Himachal Pradesh, ensuring that the state’s bench of GSTAT can operate without unnecessary delays.

The bench, presided over by Justice Jyotsna Rewal Dua, observed these assertions and granted the respondents, along with the Principal Secretary and the GST Council, four weeks to submit their responses.

For filing a rejoinder within the exact duration the applicant was granted an opportunity. The court ordered the continuation of its interim directions till the forthcoming hearing scheduled for February 27, 2025.

The matter has gathered considerable head turns with the interest ones in the country closely watching the progression.

The HC in the interim has restrained the government from making any additional appointments delaying the operations of the GSTAT, though for judicial reasons.