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SC Allows GSTAT Tenure Extension Till 08th Sept 2026 Due to Functional Crisis Concerns

Case Law Details

TaxGuru Citation
2026 taxguru.in 3306
Case Name
Revenue Bar Association Vs Union of India & Ors. (Supreme Court of India)
Date of Judgement/Order
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Revenue Bar Association Vs Union of India & Ors. (Supreme Court of India)

The proceedings before the Supreme Court of India concerned writ petitions filed by various Bar Associations seeking extension of tenure of Chairpersons, Presiding Officers, Presidents, and Members of different tribunals whose terms were nearing expiry. The petitioners expressed apprehension that non-extension would render several tribunals non-functional.

To address this concern, the Attorney General proposed a framework for extending tenures under the Tribunal Reforms Act, 2021. The proposal provided that tenure of tribunal heads and members expiring between March 9, 2026 and September 8, 2026 would stand extended up to September 8, 2026, or until they attain the prescribed maximum age, whichever is earlier. The maximum age differed depending on whether appointments were made under the parent Act or the 2021 Act. The proposal also covered those who had already received interim extensions from the Court, while excluding those whose tenure had ended due to resignation, completion of term without extension, or attainment of maximum age.

Read HC Judgment in this case: Constitution of GST Appellate Tribunals is Unconstitutional: Madras HC

The proposal further clarified that extended members would continue under the same service conditions, including salary and allowances, and that formal extension orders would be issued by the respective Ministries.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,886

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