The Himachal Pradesh High Court has dismissed a petition filed by retired IAS officer Mr. Amit Kashyap, who challenged the relaxation of eligibility criteria for the post of Technical Member (State) in the Goods and Services Tax Appellate Tribunal (GSTAT).
A division bench comprising Justice Tarlok Singh Chauhan and Justice Sushil Kukreja found no illegality in the state government’s decision—endorsed by the GST Council—to amend eligibility norms due to the unavailability of qualified Group ‘A’ officers in the state.
Mr. Kashyap had objected to two government notifications dated October 19, 2024, and November 21, 2024, which revised the eligibility criteria for GSTAT appointments. Under the new rules, Class-I Gazetted Officers from the State Tax and Excise Department with 25 years of service were allowed to apply for the post, in addition to Group ‘A’ officers.
The petitioner argued that the relaxation was contrary to the Central Goods and Services Tax (CGST) Act, 2017 and unnecessary since officers like him, with adequate experience, were available. However, the state government and GST Council maintained that the move was essential to address the shortage of eligible Group ‘A’ officers and ensure the tribunal’s smooth functioning.
The court observed that the GST Council had duly considered and approved the proposal and that Mr. Kashyap failed to establish any legal infirmity in the decision. It further ruled that being a member of the All India Services, Mr. Kashyap could not claim exclusive rights over a post designated for state officers.
Terming the petition as baseless and based on unfounded assumptions, the court dismissed it, thereby upholding the revised eligibility framework for appointments to the GSTAT in Shimla.
