Amit Kashyap Vs Principal Secretary & Ors. (Himachal Pradesh High Court)
Himachal Pradesh High Court is reviewing a case concerning the relaxation of eligibility criteria for the appointment of Technical Members (State) to the GST Appellate Tribunal (GSTAT). The case, Amit Kashyap vs. Principal Secretary & Ors., examines the Himachal Pradesh government’s request to the GST Council for an exemption under Section 110(1)(d) of the CGST Act, 2017. The exemption, approved by the GST Implementation Committee during the 53rd GST Council Meeting, allows officers with 25 years of service as Gazetted officers, regardless of Group A status, to be considered for GSTAT appointments. The GST Council acknowledged this decision, granting Himachal Pradesh the flexibility to select candidates based on this revised criterion.
During the proceedings, the court considered submissions from the parties involved. Respondents No. 1 and 2 filed their replies, while the counsel for respondent No. 3 sought additional time to submit a response. The court also reviewed official communications, including a minute book entry that detailed the GST Council’s decision-making process. The relaxation was deemed necessary due to the lack of eligible candidates in Group A service within the state. The court has allowed a rejoinder to be filed within four weeks and extended the interim order until the next hearing, scheduled for February 27, 2025. The case continues to be a significant legal development regarding the appointment process for GSTAT members in Himachal Pradesh.
