This gazette notification announces the constitution of a Search-cum-Selection Committee for the appointment of a Technical Member (State) to the State Bench of the Goods and Service Tax Appellate Tribunal (GSTAT) in Delhi.
Key Changes
A Search-cum-Selection Committee has been formed to recommend the appointment of a Technical Member (State) for the Delhi State Bench of the GSTAT.
The Committee consists of five members: the Hon’ble Chief Justice of the Delhi High Court (Chairperson), a retired High Court Justice, the Chief Secretary of Delhi, an Additional Chief Secretary/Principal Secretary/Secretary from the Home Department, and an Additional Chief Secretary/Principal Secretary/Secretary from the Finance Department (Member Secretary).
The Committee's formation is based on Section 110(4)(a) of the Central Goods and Services Tax Act, 2017, Section 45D(a) of the Government of National Capital Territory of Delhi Act, 1991, Notification No. S.O. 4073 (E) dated 14/9/2023, and S.O. No 3753(E) dated 2nd September, 2024.
Impact Analysis
Impact on the Government of National Capital Territory of Delhi
Facilitates the timely appointment of a qualified Technical Member to the State Bench of the GSTAT, improving the efficiency and effectiveness of the tribunal.
Impact on the GSTAT
Improves the ability of the GSTAT to handle GST-related appeals and disputes effectively.
Impact on Taxpayers in Delhi
Contributes to a more efficient and transparent GST appeals process.
Suggested Action Items
The appointed Technical Member should receive appropriate training and orientation to ensure effective functioning.
Key Entities Referenced
Central Goods and Services Tax Act, 2017 (CGST Act): The primary legislation governing the Goods and Services Tax (GST) in India. Sections 109(4) and 110(4)(a) are specifically referenced regarding the constitution of the GSTAT and the Search-cum-Selection Committee.
Government of National Capital Territory of Delhi Act, 1991: Relevant sections of this Act, specifically Section 45D(a), are referenced in the gazette notification, indicating its role in the appointment process.
Goods and Service Tax Appellate Tribunal (GSTAT): The appellate tribunal responsible for resolving disputes related to GST. The notification concerns the appointment of a Technical Member (State) to the Delhi State Bench of the GSTAT.
Notification No. S.O. 4073 (E) dated 14/9/2023: A previous notification issued by the Department of Revenue, Government of India, related to the constitution of the State Bench of the GSTAT in Delhi.
S.O. No 3753(E) dated 2nd September, 2024: A notification issued by the Government of India, Ministry of Home Affairs, relevant to the constitution of the Search-cum-Selection Committee.
Government of National Capital Territory of Delhi: The governing body responsible for the implementation of the GST in Delhi and the appointment of the Technical Member to the GSTAT.
Delhi High Court: The Hon’ble Chief Justice of the Delhi High Court chairs the Search-cum-Selection Committee.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.-H0x3xx0 22025-260725
SG-DLxx-ExG-0ID3E0x2x2x0 25-260725
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 35] DELHI, THURSDAY, JANUARY 30, 2025/ MAGHA 10, 1946 [N. C. T. D. No. 371
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE(EXPENDITURE-I) DEPA
NOTIFICATION
Delhi, the 30th January, 2025
Subject: Constitution of Search-cum-Selection Committee for the selection of Technical Member
(State) of the State Bench of Goods and Service Tax Appellate Tribunal-reg.
No. F.3.(26)/Fin(Exp-I)/2024-25/DS-I/120—Vide Notification No S.O. 4073 (E) dated 14/9/2023
issued by Department of Revenue, Government of India, one State Bench of the Goods and Service Tax
Appellate Tribunal (GSTAT) has been constituted for the Government of National Capital Territory of Delhi
as per section 109 (4) of the Central Goods and Services Tax Act, 2017 (CGST Act).
The Central Goods and Services Tax Act, 2017, Section 110 (4) (a) provides for constitution of a
Search-cum-Selection Committee for the recommendations in respect of selection of Technical Member
(State) of the State Bench of the GSTAT.
As per the provisions of Section 110(4) (a) of the Central Goods and Services Tax Act, 2017 read
with Sub-Section (a) of Section-45D of Government of National Capital Territory of Delhi Act, 1991 and
S.O. No 3753(E) dated 2nd September, 2024, issued by Government of India, Ministry of Home Affairs, the
Lt. Governor of Delhi hereby constitutes the following Search-cum-Selection Committee for making
recommendations for the appointment of Technical Member (State) of the State Bench of the GSTAT as
under:-
a) Hon’ble Chief Justice of the High Court, Delhi (Chairperson);
b) Hon’ble Justice (Retired) Sh. Rajiv Sahai Endlaw, (Member) nominated by Hon’ble Chief Justice
of High Court of Delhi, vide letter No 19519/Estt./EI-1/DHC dated 05-10-2024;
c) Chief Secretary, Government of National Capital Territory of Delhi (Member);
d) Additional Chief Secretary/Principal Secretary/ Secretary, Home Department, Government of National
Capital Territory of Delhi (Member);[PART IV DELHI GAZETTE : EXTRAORDINARY 3
e) Additional Chief Secretary/Principal Secretary/Secretary, Finance Department, Government of
National Capital Territory of Delhi (Member Secretary).
The secretarial assistance to the Committee shall be provided by Finance Department, Government
of National Capital Territory of Delhi.
By Order and in the Name of Lt. Governor of
the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.