The Finance Ministry has notified the appointing authority of the Goods and Service Tax Appellate Tribunal (GSTAT).
In case of all Group “B” posts in the Goods and Services Tax Appellate Tribunal (GSTAT), appointing authority shall be the President of Goods and Services Tax Appellate Tribunal and in his absence the Judicial Member of the Principal Bench of the Goods and Services Tax Appellate Tribunal.
The President of Goods and Services Tax Appellate Tribunal and in his absence the Judicial Member of the Principal Bench of the Goods and Services Tax Appellate Tribunal shall be the authority competent to impose penalties and penalties which it may impose (with reference to item numbers in rule 11 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965). The appellate authority shall be Secretary, Department of Revenue, Ministry of Finance.
In case of all Group “C” posts in the Goods and Services Tax Appellate Tribunal (GSTAT), the appointing Authority shall be Registrar of Goods and Services Tax Appellate Tribunal and in his absence the Joint Secretary, Department of Revenue, Ministry of Finance.
The Registrar of Goods and Services Tax Appellate Tribunal and in his absence the Joint Secretary, Department of Revenue, Ministry of Finance shall be Authority competent to impose penalties and penalties which it may impose (with reference to item numbers in rule 11 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965). The appellate authority shall be the President, Goods and Services Tax Appellate Tribunal.
Notification Date: 28th July, 2024
