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2025 (1) TMI 300

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..... im order to continue till the next date. List on 27.02.2025. - Jyotsna Rewal Dua , Judge ORDER Mr. Ishan Kahsyap, Advocate, for the petitioner. 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, for the respondents/State. Mr. Vi .....

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..... cil 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 .....

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..... cerned State. The eligibility for the Technical Member (State) is governed by section 110(1(d) of the CGST Act which states as follows:- A person shall not be qualified for appointment as a. Technical Member (State), unless he is or has been an officer of the State Government of an officer of All India Service, not below the rank of Additional Commissioner of Value Added Tax on the State goods and .....

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..... ent, subject to such conditions, and till such period, as may be specified in the notification. c. The Agenda Note further states that in this context it is to be mentioned that a State Government, on the recommendation of the GST Council, may 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 comp .....

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..... f whether or not in Group A or equivalent) for a period of 10 years from the date of notification as per the:- 1-2 3. Proposal of State of Himachal Pradesh for notifying an officer of the Commercial Tax Department of Himachal Pradesh, who has completed at least twenty five years of service in the Government as Gazetted Officer to be eligible for the appointment as Technical Member (State) in the S .....

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