Department of Revenue, Ministry of Finance, invites applications for appointment to the posts of the Judicial Members, Technical Members (Centre) and Technical Member (State) in Principal Bench and States Benches of GST Appellate Tribunal. Eligible candidates are required to apply online and application portal would be accessible from 19.02.2024 until 1700 Hours on 31.03.2024.
The Department of Revenue (DoR), Ministry of Finance has invited applications for appointment to the posts of the Judicial Members, Technical Members (Centre) and Technical Member (State) in the Principal bench and States benches of GST Appellate Tribunal (GSTAT).
GSTAT is the second Appellate Authority established under the Central Goods and Services Tax Act, 2017 (CGST Act) to hear various appeals under the said Act and the respective State/UT GST Acts. GSTAT will have one Principal Bench located at Delhi and 31 State benches located at various locations across States.
Details of posts and eligibility in brief are given below:
| Name of the Post | # of Posts | Eligibility |
| Judicial Member | 63 |
|
| Technical Member (Centre) | 32 | Officers with atleast 25 years of experience in Group A in
|
| Technical Member (State) | 1 | Officers with atleast 25 years of experience in Group A or equivalent in
with at least 3 years in indirect taxes or finance and tax in the State Government. |
Minimum age to apply is 50 years (as on last date of application). Pay is ₹ 2,25,000 (fixed) per month. All other allowances and other terms and conditions of service (DA, Medical etc.) shall be the same as applicable to Central Government officers carrying the same pay (presently an officer at Pay Level 17).
Further details about the eligibility and other details are mentioned in the vacancy circular published in the DoR website (https://www.dor.gov.in/gstat-recuitment). Eligible candidates are required to apply online, details of which are also available on the DoR website. Online application portal would be accessible from 19.02.2024 and shall be open until 1700 Hours on 31.03.2024. Interested candidates may go through details posted on the website and apply online as per their eligibility and the procedure mentioned therein.
The Government shall appoint the Members on the recommendations of a Search-Cum-Selection Committee. The Applications received would be scrutinised with respect to suitability of application for the posts having regard to the qualifications and relevant experience of candidates. Shortlisted candidates may be called for personal interaction by the Committee, if deemed necessary and proper. The Committee shall recommend a panel of suitable candidates, on the basis of overall evaluation, to the Government to make the appointments.
All further communication regarding the selection process would be updated in the DoR website.
F. No.A-50050/99/2018-CESTAT-DOR-DOR
Government of India
Ministry of Finance
Department of Revenue
***
Room No. 51-II, North Block, New Delhi,
Dated, the February, 2024
VACANCY CIRCULAR
Subject: Selection for the posts of Member(s) in Good and Services Tax Appellate Tribunal (Principal / State Benches) – reg.
1. The Goods and Services Tax Appellate Tribunal (GSTAT) is the second Appellate Authority established under the Central Goods and Services Tax Act, 2017 (“hereinafter referred to as CGST Act”) to hear various appeals under the said Act and the respective State/UT GST Acts. It consists of a Principal Bench and various State Benches. Government has notified the Principal Bench, to be located at New Delhi, and 31 State Benches at various locations (as mentioned in Annexure III). It is proposed to fill the vacancies for Members (Judicial and Technical) of the GSTAT in the Principal bench and the State Benches.
2. Applications are invited for the following vacancies:
| Post | Bench | # of Posts | Date of Vacancy |
| Judicial Member | Principal and State Benches | Principal Bench – 1 States Benches – 62 Total – 63 | 01/04/2024 |
| Technical Member (Centre) |
Principal and State Benches | Principal Bench – 1 States Benches – 31 Total – 32 | 01/04/2024 |
| Technical Member (State) | Principal Bench | Principal Bench – 1 Total – 1 |
01/04/2024 |
| Total Posts | 96 |
3. Qualifications and Eligibility conditions: The qualifications, eligibility, salary and other terms and conditions of the appointment of a candidate will be governed by the provisions of the CGST Act and Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 (hereinafter referred to as “GSTAT Rules”). The same are summarised in Annexure IV.
4. Procedure for selection: The Government shall appoint the Members (Judicial and Technical) on the recommendations of a Search-Cum-Selection Committee (hereinafter referred to as “Committee”). The Applications received would be scrutinised with respect to suitability of application for the posts having regard to the qualifications and relevant experience of candidates. Shortlisted candidates may be called for personal interaction by the Committee, if deemed necessary and proper. The Committee shall recommend a panel of suitable candidates, on the basis of overall evaluation, to the Government to make the appointments.
5. Application Procedure:
(i) Interested candidates shall apply online (https://org.in/gstat-online-application) in the form prescribed in Annexure I along with necessary documents. Application submission will begin on 19.02.2024 and the last date for submitting applications is 5:00 PM on 31.03.2024. Applications submitted through any other mode shall be liable to rejection. However, in case of difficulty in uploading any document while making the online application, the document may be forwarded by email by the last date to email [email protected] , clearly mentioning the online application number in the email.
(ii) Applications by eligible and willing officers (serving only) should be accompanied with a certificate to be furnished by the employer/ head of department as in Annexure-II;
(iii) A helpdesk facility 011-23093363 is also available during office hours (Monday-Friday 9 am to 5 pm) or alternatively for support, email can be sent on [email protected]
6. No TA/DA will be admissible to the candidates to be called for interview/interaction. The candidates are required to make own arrangements.
7. Advertisement and prescribed application form can be downloaded from website of Department of Revenue (https://dor.gov.in/gstat-recruitment ).
8. Any application received after due date or without necessary statements, documents and relevant attachments as mentioned above will be liable for rejection at the discretion of the Committee.
(Kuldeep Chaudhary)
Under Secretary to the Govt. of India
Tele : 23095359
To,
1. All Ministries/Department of Government of India – It is requested that the vacancy circular may be given wide publicity in their attached & subordinate offices under them
2. The Registrar, Supreme Court of India – with a request to give wide publicity to this vacancy circular.
3. The Registrars, all High Courts of India- with a request to give wide publicity in High Courts and all District Courts under their administrative control.
4. Chairman, Bar Council of India with a request to give wide publicity in all Bar Councils.
5. The Registrars, all Tribunals covered under Tribunal Reforms Act, 2021
6. Commissioner(Coord.), CBIC – with a request to give wide publicity in all organisations and other field formations under their administrative control to facilitate early and optimum number of applications
7. Technical Director, NIC, Department of Personnel and Training, Room No. 11-A, North Block, New Delhi with the request to post this circular on the DoP&T website.
8. Section Officer (Computer Cell), Department of Revenue, with the request to upload the vacancy circular on the official website of the Department of Revenue
Annexure – I
| Space for photograph of the candidate |
APPLICATION FOR THE POST OF
(a) Judicial Member
(b) Technical Member (Centre)
(c) Technical Member (State)
Indicate 3 (three) preferences for the place of posting (locations as notified to be given in drop down)
PERSONAL DETAILS:
| 1. | Name | : |
| 2. | Date of Birth | : |
| 3. | Category (SC/ST/OBC/UR) | : |
| 4. | Designation/Position/Profession | : |
| 5. | Contact Details | : |
–
| Residential | Official (not
mandatory) |
||
| Present | Permanent | ||
| Address: | |||
| Mobile/Phone No. | |||
| Email: | |||
(Mobile and email address to be pre-filled based on registration details)
6. Educational qualification (in reverse chronological order):
| S.No | Name of University / Equivalent Institution |
Degree | Year of passing | Division/ % of marks obtained |
Subject /Specializati on |
7. Work Experience: For the experience as employee, Employment record in chronological order starting with present Employment, list in reverse:
(A) For the post of Judicial Member
i. Choose the application category (Judge of High Court or District Judge / Additional District Judge or Advocate) :
ii. If Judge of High Court:
(a) Total number of years as Judge of High Court including the period of being an Additional Judge, indicate name of the High Court.
| Sl. No. | Name of the High Court |
Period of Service | Judge or Additional Judge |
|
| From | To | |||
(b) Details of major and minor penalties imposed; disciplinary and criminal proceedings pending, if any:
(c) Write up on adjudicating experience of the applicant including experience in commercial and tax laws1 (Upto 250 words):
(d) Attach copies of 10 Judgments decided by the applicant.
iii. If District Judge/Additional District Judge:
(a) Total number of years of experience as District Judge and Additional District Judge:
(b) Details of Service as District Judge/Additional District Judge in support of minimum requirements:
| Sl. No. | Details of Post held | Place of Posting | Period of Service | |
| From | To | |||
(c) Details of major and minor penalties imposed; disciplinary and criminal proceedings pending, if any:
(d) Write up on adjudicating experience of the applicant including experience in commercial and tax laws2 (Upto 250 words):
(e) Attach copies of 10 Judgments decided by the applicant.
iv. If Advocate:
(a) Bar Council Registration number:
(b) Date/Year of registration:
(c) Total number of years of experience as advocate:
(d) Annual Income:
- Total Income:
- Total Income from Profession of Advocate:
(attach last 5 years ITR viz AY 19-20 to AY23-24)
(e) Details of experience as advocate:
| S. No. | Forum (District Court/ High Court/Supreme Court/ CESTAT/State VAT Tribunals/Others , pls specify) | Period | Whether involve experience in indirect tax? (yes/no) | Nature of work done (Criminal/Civil /Taxation /Company Affairs/or any others) | |
| From | To | ||||
(f) Write-up on experience in handling cases involving interpretation of goods and services tax law or an existing law3: (Upto 250 words):
(g) Attach copies of 10 Judgments argued by the applicant.
(B) For the post of Technical Member (Centre)
(a) Whether All India Service or IRS (C&IT) (pls specify Cadre and batch):
(b) Total number of years of experience in Group A:
(c) If All India Service, number of years of experience is in the administration of an existing law or good and services tax in the Central Government:
(d) Details of service (provide only relevant to Group A):
| S. No | Designation, Pay or Scale of pay (Pay in Pay Matrix) |
Place of Posting |
Department | Period of Service |
|
| From | To | ||||
(e) Details of major and minor penalties imposed; disciplinary and criminal proceedings pending, if any:
(f) Details of experience in administration/handling cases of goods and services tax law or an existing law in the Central Government including adjudicating experience preferably as appellate authority: (Upto 250 words):
(g) Attach copies of 10 adjudicating orders, if any, passed by the applicant.
(C) For the post of Technical Member (State):
(D) Whether State Government Service or All India Service (pls specify State, Cadre and Year):
(a) Total number of years of experience in Group A or equivalent:
(b) If State Government Service, specify whether the officer is above the rank of Additional Commissioner (VAT) or the Additional Commissioner (State Goods and Services Tax) or first appellate authority notified by concerned State: Yes/No
(c) Pay details, Period of service and Nature of work/experience (provide only relevant to Group A or equivalent):
| S. No | Designation, Pay or Scale of pay (Pay in Pay Matrix) | Place of Posting |
Department | Period of Service |
|
| From | To | ||||
(d) Details of major and minor penalties imposed; disciplinary and criminal proceedings pending, if any:
(e) Number of years of experience in the administration of an existing law4 or good and services tax or finance or taxation in the State Government:
(f) Details of experience in administration of an existing law or good and services tax or finance or taxation in the State Government including adjudicating experience preferably as appellate authority: (Upto 250 words)
(g) Attach copies of 10 adjudicating orders, if any, passed by the applicant.
APPLICABLE TO ALL CANDIDATES:
8. Write up on major achievements: (Upto 150 words)
9. Awards/honours/Publications, if any
10. Affiliation with the professional bodies Institutions/societies/or any other body including political party
11. Additional information, if any, which you would like to mention in support of the application for the post.
DECLARATION
1. I certify that the foregoing information is correct and complete to the best of my knowledge and belief, and nothing has been concealed/distorted. If at any time, I am found to have concealed/distorted any material information, my appointment shall be liable to summary termination without notice.
2. I certify that I meet the minimum requirements for the post applied for herein.
3. I shall not withdraw my candidature after appearing for the interview or interaction, if any.
4. I shall not decline the appointment, if selected for appointment by the Appointment Committee of Cabinet.
5. I shall join within 30 days from the date of issue of order of appointment.
6. I am aware that in case I violate any of the conditions mentioned at SI.No.3 to 5, the Government of India may debar me for a period of three years for consideration for appointment outside the cadre and in any Autonomous Body/Statutory Body/Regulatory Body.
Place:
Date:
Signature of the candidate
Annexure – II
CERTIFICATE OF EMPLOYER
(To be furnished and signed by the competent authority or HOD)
1. Name of the Officer (in full) :
2. Father’s name :
3. Date of Birth :
4. Date of Retirement :
5. Date of entry into service:
6. Service to which the officer belongs including batch /year/ cadre etc., wherever applicable:
7. Positions held (During ten preceding years (if retired, then ten years preceding retirement):
| S. No | Organisation (name in full) | Designation & Place of Posting |
Administrative / Nodal Ministry / Department concerned |
| From To | |||
8. Whether the officer has been placed on the agreed list or list of Officer of Doubtful Integrity (if yes, details to be given):
9. Whether any allegation of misconduct involving vigilance angle was examined against the officer during the last 10 Years and if so with what result:
10. Whether any punishment was awarded to the officer during the last 10 years and if so, the date of imposition and details of penalty:
11. Is any disciplinary/ criminal proceedings or charge sheet pending against the officer as on date (if so, details to be furnished)
12. Is any action contemplated against the Officer as on date (if so, details to be furnished:
Date:
(NAME AND SIGNATURE)
Annexure – III
| S. No. | State Name | No. of Benches |
Location |
| (1) | (2) | (3) | (4) |
| 1 | Andhra Pradesh | 1 | Vishakhapatnam and Vijayawada |
| 2 | Bihar | 1 | Patna |
| 3 | Chhattisgarh | 1 | Raipur and Bilaspur |
| 4 | Delhi | 1 | Delhi |
| 5 | Gujarat | 2 | Ahmedabad, Surat and Rajkot |
| 6 | Dadra and Nagar Haveli and Daman and Diu | ||
| 7 | Haryana | 1 | Gurugram and Hissar |
| 8 | Himachal Pradesh | 1 | Shimla |
| 9 | Jammu and Kashmir | 1 | Jammu and Srinagar |
| 10 | Ladakh | ||
| 11 | Jharkhand | 1 | Ranchi |
| 12 | Karnataka | 2 | Bengaluru |
| 13 | Kerala | 1 | Ernakulum and Trivandrum |
| 14 | Lakshadweep | ||
| 15 | Madhya Pradesh | 1 | Bhopal |
| 16 | Goa | 3 | Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji |
| 17 | Maharashtra | ||
| 18 | Odisha | 1 | Cuttack |
| 19 | Punjab | 1 | Chandigarh & Jalandhar |
| 20 | Chandigarh | ||
| 21 | Rajasthan | 2 | Jaipur and Jodhpur |
| 22 | Tamil Nadu | 2 | Chennai, Madurai, Coimbatore and Puducherry |
| 23 | Puducherry | ||
| 24 | Telangana | 1 | Hyderabad |
| 25 | Uttar Pradesh | 3 | Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj |
| 26 | Uttarakhand | 1 | Dehradun |
| 27 | Andaman and Nicobar Islands | 2 | Kolkata |
| 28 | Sikkim | ||
| 29 | West Bengal | ||
| 30 | Arunachal Pradesh | 1 | Guwahati Aizawl(Circuit ) Agartala(Circuit ) Kohima (Circuit ) |
| 31 | Assam | ||
| 32 | Manipur | ||
| 33 | Meghalaya | ||
| 34 | Mizoram | ||
| 35 | Nagaland | ||
| 36 | Tripura |
Annexure – IV
1. Qualifications and eligibility:
(a) Judicial Member: A person shall be qualified for appointment as a Judicial Member, if he—
- has been a Judge of the High Court; or
- has, for a combined period of ten years, been a District Judge or an Additional District Judge; or
- has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court.
(b) Technical Member (Centre): A person shall be qualified for appointment as a Technical Member (Centre), if
- he is or has been a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A,
- or of the All-India Service with at least three years of experience in the administration of an existing law or goods and services tax in the Central Government, and has completed at least twenty-five years of service in Group A.
(c) Technical Member (State): A person shall be qualified for appointment as a Technical Member (State), if
- he is or has been an officer of the State Government
- or an officer of All India Service,
- not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax,
- or such rank, not lower than that of the First Appellate Authority, as may be notified
by the concerned State Government, on the recommendations of the Council, and has completed twenty-five years of service in Group A, or equivalent, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government.
2. Salary and emoluments:
- Basic Salary: ₹ 2,25,000/- (fixed)
- For pensioners, the pay of such person shall be reduced by the gross amount of pension drawn by him/her.
- Shall be eligible for reimbursement of house rent subject to a limit of rupees one lakh twenty-five thousand per month.
- Shall be entitled to the facility of staff car or transport allowance.
- Allowances and other terms and conditions of service (DA, Medical etc.) shall be the same as applicable to Central Government officers carrying the same pay (presently an officer at Pay Level 17).
- Pension, Provident Fund and gratuity shall not be admissible for the service rendered in the Tribunal.
- Shall be entitled to thirty days of earned leave for every year of service.
- Shall be entitled to eight days of casual leave every calendar year.
- Central Government shall be the sanctioning authority for foreign travel.
- Leave encashment shall be allowed, subject to the condition of maximum allowed encashment under Central Civil Services (Leave) Rules, 1972 including encashment of leaves from previous service.
- Place of posting is subject to change/transfer as per the applicable provisions of CGST Act and GSTAT Rules.
3. Other terms and conditions:
- Minimum age prescribed is 50 years and Maximum age is 67 years.
- Initial Appointment will be for a period of 4 years (subject to maximum age limit of 67 years) and eligible for re-appointment for a period of 2 years.
- Must be declared medically fit by an authority specified by the Central Government.
- Serving Officers or sitting Judges shall either resign or obtain voluntary retirement before joining the Tribunal.
Notes:
1 Tax laws means goods and services tax law or any law relating to levy and collection of duty or tax on goods or services, or both passed or made before 01.07.2017
2 Tax laws means goods and services tax law or any law relating to levy and collection of duty or tax on goods or services, or both passed or made before 01.07.2017
3 Existing law means any law relating to levy and collection of duty or tax on goods or services, or both passed or made before 01.07.2017.
4 Existing law means any law relating to levy and collection of duty or tax on goods or services or both passed or made before 01.07.2017.
