Reconstitution of GSTAT Selection Committee: Legal Validity Explained
The reconstitution of GSTAT Selection Committee is legally permissible unless there’s a specific statutory restriction. Recent developments show how tribunals, when faced with administrative or procedural delays, can legally restart the selection process. This blog breaks down the legal position and practical implications for taxpayers and professionals.
Background: What is the GSTAT Selection Committee?
The Goods and Services Tax Appellate Tribunal (GSTAT) is the final fact-finding authority under GST law. The Selection Committee is responsible for recommending names for appointment to GSTAT benches under Section 110 of the CGST Act, 2017, read with the GSTAT (Appointment and Conditions of Service of President and Members) Rules, 2023.
As per Rule 3(1) of the said Rules:
- A Selection Committee is constituted for this purpose
- The committee includes judicial and technical members from the Centre and States
- It is empowered to shortlist and recommend candidates for President and Member roles
Can the Selection Committee Be Reconstituted?
Yes — and it can undertake the selection process de novo (afresh), provided there is no express legal bar.
Legal Position:
In the absence of:
- A statutory prohibition, and
- Any completed vested right in a candidate,
the authority is free to reconstitute the committee and initiate the process anew.
Key Case Reference:
While no specific Supreme Court ruling directly addresses GSTAT, this principle flows from administrative law jurisprudence. Courts have upheld similar de novo proceedings in appointments and tenders where no final selection had taken place.
GSTAT Selection Process: Before vs. After Reconstitution
| Aspect | Before Reconstitution | After Reconstitution |
|---|---|---|
| Committee Composition | Based on earlier appointments | New committee with updated composition |
| Validity of Prior Steps | Valid but not binding if fresh process begins | Fresh evaluation, independent from prior process |
| Legal Bar | None, unless challenged under Article 226 | Still subject to judicial review |
| Candidate Rights | No vested right unless appointment is notified | Fresh process, fresh merit assessment |
CBDT/CBIC Notifications and Legal Framework
- Section 109 & 110 of CGST Act: Define constitution and appointment process of GSTAT
- GSTAT Rules, 2023: Published via Notification No. 47/2023-CT dated 14.09.2023
- No statutory clause restricts de novo initiation after committee reconstitution
Expert View:
“In administrative law, unless a candidate’s selection is notified, there is no enforceable right. Hence, tribunals or authorities may legally restart the process if needed.” — Senior Tax Advocate, Delhi HC
Why Was Reconstitution Needed?
Some practical reasons that may necessitate reconstitution:
- Change in leadership at Ministry or GST Council
- Judicial member unable to serve
- Procedural delays requiring clean slate review
- Court orders prompting restart of selection
Implications for Taxpayers & Professionals
- Delay in Tribunal Functioning: Continued absence of GSTAT benches means longer pendency for appeals
- Relief Applications Stuck: No final authority for second-stage appeals under GST
- Businesses Facing Uncertainty: Especially those with high-stake GST disputes
Practical Tip
Until GSTAT becomes functional, taxpayers should continue to:
- File appeals with jurisdictional High Courts under Article 226
- Maintain limitation records to defend condonation in case of future filing
- Track official updates via gst.gov.in
FAQs on GSTAT Selection Committee
Q1. Who notifies the Selection Committee?
The Central Government under powers granted by Section 110 and the GSTAT Rules.
Q2. Is the Selection Committee’s decision final?
It can be challenged in courts but is binding unless overturned.
Q3. Can candidates claim a right to appointment after interview?
No. Only a final notification of appointment confers legal right.
Summary
GSTAT Selection Committee can legally be reconstituted and restart the selection process unless a statute bars it. No candidate has a vested right unless officially appointed. This allows a fresh selection round under the CGST Act and GSTAT Rules.
Closing Thought
The reconstitution of the GSTAT Selection Committee may delay tribunal operations, but it’s a legally valid move unless restricted by law. For help with GST litigation, appeals, or stay petitions, reach out to Efiletax — your trusted partner for tax compliance.