The Delhi Government’s Finance Department (Expenditure-I) issued a Notification vide F.3.(26)/Fin(Exp-I)/2024-25/DS-I/120 dated January 30, 2025, establishing a Search-cum-Selection Committee under the Central Goods and Services Tax Act, 2017 (CGST Act). This committee, chaired by the Chief Justice of the Delhi High Court, will recommend a Technical Member (State) for the State Bench of the Goods and Services Tax Appellate Tribunal (GSTAT). Members include a retired Justice nominated by the Chief Justice, the Chief Secretary, a Home Department representative, and the Finance Department’s Member Secretary. Secretarial support is provided by the Finance Department. The committee’s formation aligns with legal provisions under the CGST Act and Delhi’s 1991 Act, as well as a 2024 Ministry of Home Affairs order.
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);
- 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.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/02/Delhi-GST-NOTIFICATION.pdf