Allahabad HC Directs Centre to File Affidavit on GSTAT Vacancies in Uttar Pradesh

S.S. Pharma Vs State of U.P (Allahabad High Court)

The Allahabad High Court heard the matter concerning vacancies in the sanctioned staff strength of various Goods & Services Tax Appellate Tribunal (GSTAT) Benches functioning in Uttar Pradesh. The Court heard learned counsel for the petitioner, Mr. Shashi Prakash, learned ASGI assisted by Mr. Krishna Agrawal for the Union of India, and Mr. Anoop Trivedi, learned AAG assisted by Mr. Ravi Shanker Pandey, ACSC for the State.

Pursuant to an earlier order, Mr. Saurabh Suman Shardool, Registrar, GSTAT, Principal Bench, New Delhi, appeared before the Court and filed an affidavit, which was taken on record. The affidavit contained details of the sanctioned strength, working strength and vacancies in the GSTAT Benches at Lucknow, Prayagraj, Ghaziabad, Varanasi and Agra.

At the Lucknow Bench, vacancies were shown for Court Officers, Senior PS, Legal Assistant, Steno-I, LDC, Steno-II and MTS posts. At the Prayagraj Bench, vacancies existed for Court Officers, PS, Steno-I, UDC, LDC, Steno-II and MTS, with certain appointment orders already issued but the concerned appointees yet to join. The Ghaziabad Bench also had vacancies for Court Officer, Senior PS, Legal Assistant, Steno-I, LDC, Steno-II and MTS posts. The Varanasi Bench had vacancies for Court Officer, Legal Assistant, Steno-I, LDC, Steno-II and MTS. At the Agra Bench, vacancies were shown for Court Officer, PPS, Legal Assistant, LDC, Steno-II and MTS.

The Court, on perusal of the chart, observed that a large number of vacancies were lying vacant in every GSTAT Bench. On a query regarding filling up the vacant posts, the learned ASGI submitted that the process for filling the sanctioned vacant posts was ongoing and was subject to approval of the Department of Revenue, Ministry of Finance, Government of India.

In view of the vacancies and the submission regarding the ongoing recruitment process, the High Court directed that an affidavit be filed by the officer dealing with the affairs of GSTAT in the Department of Revenue, Ministry of Finance, Government of India, not below the rank of Secretary, Additional Secretary or Joint Secretary. The affidavit is to bring on record the efforts being made to fill the sanctioned posts in the GSTAT Benches situated in Uttar Pradesh.

The matter was directed to be listed again on 8.2026 as fresh. The interim order was directed to continue until the next date of listing. The personal appearance of Mr. Saurabh Suman Shardool, Registrar, GSTAT, Principal Bench, New Delhi, was also exempted until the next date of listing.

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT

1. Heard learned counsel for the petitioner, Mr. Shashi Prakash, learned ASGI assisted by Mr. Krishna Agrawal for Union of India, Mr. Anoop Trivedi, learned AAG assisted by Mr. Ravi Shanker Pandey, ACSC for State.

2. In pursuance of earlier order, Mr. Saurabh Suman Shardool, Registrar, Goods & Services Tax Appellate Tribunal, Principal Bench, New Delhi is present before this Court. He has been identified by Mr. Krishna Agarwal, counsel for the respondent. He has also filed an affidavit, which is taken on record.

3. In paragraph no. 6 of the said affidavit, the details of the sanctioned strength of the Benches of GST Appellate Tribunal in the tabulation form have been given, which are quoted hereunder:-

A) Lucknow Bench GSTAT – functioning from temporary location –

Ground floor, A Block, Apartyaksh Kar Bhawan, Vibhuti Khand, Gomti Nagar, Lucknow – 226010

Sl. No. Name of the Post Sanctioned Strength Working Strength Vacancy

#Post 7-13 are being filled through tendering process wherever applicable

B) Prayagraj Bench GSTAT – functioning from temporary location – 2nd floor, CGST Bhawan, IT Campus, 38 MG Marg, Civil Lines, Prayagraj – 211001

Sl. No. Name of the Post Sanctioned strength Working strength Vacancy

Sl. No. Name of the Post Sanctioned strength Working strength Vacancy

9 MTS 2 0 2

*Appointment order issued, yet to join.

#Post 4-9 are being filled through tendering process wherever applicable

C) Ghaziabad Bench GSTAT – functioning from temporary location – 1st floor, A-Wing, CGO Complex-II, Kamla Nehru Nagar, Ghaziabad, Uttar Pradesh – 201002

Sl. No. Name of the Post Sanctioned strength Working strength Vacancy

*Appointment order issued, yet to join.

#Post 4-9 are being filled through tendering process wherever applicable

D) Varanasi Bench GSTAT – functioning from the temporary location – CGST Guest House, CGST and Income Tax Colony, Mavaiya, Sarnath, Varanasi – 221007

Sl. No. Name of the Post Sanctioned strength Working strength Vacancy

#Post 3-8 are being filled through tendering process wherever applicable

E) Agra Bench GSTAT – functioning from temporary location – Quarter No.3, Type-IV, Vaishali Colony, Kar Kunj, Sikandara, Agra – 282007

Sl. No. Name of the PostSanctioned strength Working strength Vacancy

4. On perusal of the said chart, it shows that large number of vacancies are lying vacant in every Benches of GST Appellate Tribunal.

5. On pointed query put to learned ASGI in respect of filing up the vacant posts, he submits that the process for filling up the vacant sanctioned posts is going on and same is subject to the approval of the Department of Revenue, Ministry of Finance, Govt. of India.

6. In view of above, let an affidavit be filed by the Officer, dealing with the affairs of GST Appellate Tribunal in the Department of Revenue, Ministry of Finance, Government of India, not below the rank of Secretary/Additional Secretary/ Joint Secretary, bringing on record the efforts being made to fulfill the sanctioned posts in the Benches of GST Appellate Tribunal situated in the State of UP.

7. List again on 8.2026 as fresh.

8. Interim order shall continue till the next date of listing.

9. The personal appearance of Mr. Saurabh Suman Shardool, Registrar, Goods & Services Tax Appellate Tribunal, Principal Bench, New Delhi, is exempted, till the next date of listing.