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GST - Appellate Authority has not noticed the provisions of Section 12 of the Limitation Act, 1963 which mandates that the day on which the judgment complained of was pronounced, is also to be excluded: HCGST - If the Proper Officer was of the view that the reply filed was insufficient, he could have sought more clarification - Without providing any such opportunity, impugned order could not have been passed - Matter remanded: HCGST - Notice requiring petitioner to furnish additional information/clarification does not mention that petitioner had to appear for personal hearing - Since no opportunity of personal hearing was given, order is unsustainable: HCGST - For the purposes of DNB and FNB courses, petitioner clearly falls within the scope of an educational institution imparting education to students enrolled with it as a part of a curriculum - Services exempted: HCGST - Candidates appearing for the screening tests are not students of the petitioner - Petitioner's claim of exemption on such examination fees is unmerited: HCGST - NEET examinations are in the nature of an entrance examination - Petitioner would be entitled to the benefit of an exemption by virtue of Serial No.66(aa) of the 2017 Notification, which came into effect on 25.01.2018: HCBrisk voting reported from all 96 LS seats; PM casts vote in AhmedabadIndia calls back half of troops stationed at MaldivesIndia-Australia DTAA: Economic Statecraft through TaxRBI alerts against misuse of banking channels for facilitating illegal forex tradingTime Limit to file Appeal in GST Appellate TribunalEC censures Jagan Reddy & Chandrababu Naidu for MCC violationsI-T-Interest income earned by a co-operative society on its investments held with a cooperative bank would be eligible for claim of deduction under Sec.80P(2)(d) of the Act: ITATFrance tells Xi Jinping EU needs protection from China’s cheap importsI-T- Addition cannot be made merely for reason that assessee got property transferred through registered sale without making payment to vendor: ITATUK military personnel’s data hackedI-T- Addition which is not based on the reasons for reopening is un-sustainable sans notice u/s 148 of the ACT: ITATOxygen valve malfunction delays launch of Boeing’s first crewed spacecraftI-T- Re-assessment need not be resorted to, where no income has escaped assessment or where no evidence is put forth to establish escapement of income: ITATPulitzer prize goes to Reuters & NYTFM administers Oath to Justice Sanjaya Kumar Mishra as first President of GST TribunalDutch, Belgian students join Gaza sit-ins by US Univ studentsI-T- Penalty imposed u/s 271(1)(c) are not sustainable where additions based on which penalty was imposed, are themselves set aside : ITATGhana agrees to activate UPI links in 6 monthsECI calls for ethical use of social media platforms by political partiesCus - Technological innovation and advancements would result in obsolescence of raw materials imported duty free - Destruction of such imports allowed after intimation to Customs authority: CESTATED seizes about 20 kg gold from locker of a cyber scammer in HaryanaMinistry of Tourism participates in Arabian Travel Mart 2024 in DubaiST - No evidence has been adduced to negate the specific findings of adjudicating authority holding that the service tax on all these expenses, by including same in gross transaction value has been discharged by assessee: CESTATICG detains Iranian boat, with six Indians onboard, off Kerala coastCX - As assessee is able to prove that all the items in question have been used in fabrication of structures for installation of capital goods which were ultimately used in manufacture of their final product, CENVAT Credit is allowed to assessee: CESTAT
 
GST Tribunal: MoF invites applications for appointment of Members

By TIOL News Service

NEW DELHI, FEB 16, 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

i. Judge of the High Court, or

ii. Serving or retired District Judge or Additional District Judge with 10 years of combined experience, or

iii. Lawyers with 10 years of experience with substantial experience in litigation in matters relating to indirect taxes

Technical Member (Centre)

32

Officers with atleast 25 years of experience in Group A in

i. Indian Revenue Service (Customs and Indirect Tax), or

ii. All India Service with at least 3 years in indirect taxes or finance and tax in the Central Government.

Technical Member (State)

1

Officers with atleast 25 years of experience in Group A or equivalent in

i. the State Government not below the rank of Additional Commissioner of VAT of SGST, or

ii. All India Service 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 Rs. 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.


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