The Government has notified the appointing, disciplinary and appellate authorities for the GSTAT ( Goods and Services Tax Appellate Authority ). The notification no. G.S.R. 454(E) dated 28th July 2024 has notified the same.
The government has exercised its powers under the Central Civil Services (Classification, Control, and Appeal) Rules, 1965 to clearly define the appointing, disciplinary, and appellate authorities for Group B and Group C posts among the supporting staff of the Goods and Services Tax Appellate Tribunal ( GSTAT ).
This notification will come into effect from the date of its publication in the Gazette of India (Extraordinary). The detailed schedule provides a comprehensive list of posts and the corresponding authorities is as follows:
SCHEDULE PART 1 –
GENERAL CENTRAL SERVICE, GROUP “B”
| Serial No.(1) | Description of Service (2) | Appointing Authority (3) | 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) | 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) | Appellate Authority (6) |
| Authority (4) | Penalties (5) | ||||
| 1 | All Group “B” posts in the Goods and Services Tax Appellate Tribunal (GSTAT) | 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 | 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 | All | Secretary, Department of Revenue, Ministry of Finance |
According to the notification, for the All Group “B” posts in the Goods and Services Tax Appellate Tribunal (GSTAT), President of GSTAT and in his absence the Judicial Member of the Principal Bench of the GSTAT will be the appointing and the disciplinary authority. The Secretary, Department of Revenue, Ministry of Finance is the appellate authority.
PART 2 –
GENERAL CENTRAL SERVICE, GROUP “C”
| Serial No.(1) | Description of Service (2) | Appointing Authority (3) | 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) | 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) | Appellate Authority (6) |
| Authority (4) | Penalties (5) | ||||
| 1 | All Group “C” posts in the Goods and Services Tax Appellate Tribunal (GSTAT) | Registrar of Goods and Services Tax Appellate Tribunal and in his absence the Joint Secretary, Department of Revenue, Ministry of Finance | Registrar of Goods and Services Tax Appellate Tribunal and in his absence the Joint Secretary, Department of Revenue, Ministry of Finance | All | President, Goods and Services Tax Appellate Tribunal |
With regards to the Group C posts, Registrar of GSTAT and in his absence the Joint Secretary, Department of Revenue, Ministry of Finance will be the appointing and the disciplinary authority. Further, the President of the GSTAT will be the appellate authority.
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