9911796707
TMI Blog2024 (12) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... on (1) of Section 110 of CGST Act was based upon incorrect facts, which led to the recommendations of the GST Council making an officer of Commercial Tax Department of Himachal Pradesh with minimum 25 years of service in the Government as Gazetted Officer eligible for appointment as Technical Member (State) in the State Bench. Since primafacie proposal of the State Government appears to be based upon incorrect factual position that resulted in recommendations of the GST Council relaxing the provisions of the eligibility criteria in a particular manner, there exist a prime-facie case in favour of the petitioner. Hence, it is ordered that the respondents though may scrutinize the applications received by them for the post of Technical Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be eligible for appointment as Technical Member (State) in the State Bench (ii) Corrigendum dated 21.11.2024 (Annexure P-11 colly) issued by the respondents-State Taxes and Excise Department amending the vacancy circular dated 13.11.2024 in respect of filling up the vacancy of Technical Member (State) in Goods Services Tax Appellate Tribunal, State Bench of Himachal Pradesh. Under this Corrigendum, in terms of the recommendations of the GST Council dated 03.07.2024 a proviso has been inserted making an Officer of the Commercial Tax Department of Himachal Pradesh i.e. State Taxes and Excise Department with 25 years of service as Gazetted Officer, eligible for appointment as Technical Member (State) in the State Bench. 3. Heard for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the First Appellate Authority, as may be notified by the concerned State Government, on the recommendations of the Council and has completed twenty-five years of service in (Group A, or equivalent , with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government: Provided that the State Government may, on the recommendations of the Council, by notification, relax the requirement of completion of twenty-five years of service in Group A, or equivalent, in respect of officers of such State where no person has completed twenty-five years of service in Group A, or equivalent, but has completed twenty-five years of service in the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, or such rank, not lower than that of the First Appellate Authority, and has completed twenty-five years of services in the Commercial Tax Department of Himachal Pradesh i.e. State Taxes and Excise Department, as Gazetted Officer, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation (as has been notified by the Government of Himachal Pradesh, on the recommendations of the GST Council). Significantly the condition of completion of 25 years service in Group A as was the mandate in Section 110 (1) (d) of the Act was omitted from the above advertised qualification and eligibility criteria. Required conditions as per Annexure-III inter-alia were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical Member (State), unless he/she is or has been an officer of the State Government or an officer of All India Service, not below the rank of Additional Commissioner of Value Added Tax or the State Goods and Services Tax, or such rank, not lower than that of the First Appellate Authority, and has completed twenty-five years of services in Group A, or equivalent, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government. Provided that an Officer of the Commercial Tax Department of Himachal Pradesh i.e. State Taxes and Excise Department, who has completed twenty-five years of service in the Himachal Pradesh Government, as Gaz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to relaxation as per proviso to Clause (d) of sub-section (1) of Section 110 of the CGST 2017 was examined by the State Government. The State Government has proposed that condition of completion of 25 years of service in Group A, or equivalent , may be replaced with completion of 25 years of service in Class-I Gazetted position in the Himachal Pradesh Government. It was on the basis of above proposal of the State Government that GST Council on 03.07.2024 conveyed its approval for notifying an officer of the Commercial Tax Department of Himachal Pradesh, who has completed at least 25 years of service in the Government, as Gazetted Officer, to be eligible for appointment as Technical Member (State) in the State Bench. In view of the plea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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