2025 (1) TMI 300

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....ounsel for respondent No.3 has placed on record office communication dated 01.01.2025 from the under Secretary GST Council Secretariat and addressed to the Commissioner, CGST Shimla, which interalia records:- 2.............................the Government of Himachal Pradesh had made a representation to GST council for invocation of the Proviso of Section 110(1) (d) of CGST Act, 2017 (i.e. relaxation of completing 25 years of service in Group A or equivalent) and the same was approved by the GST implementation committee vide Item No. 12 of Agenda for 53rd GST Council Meeting dated 22nd June 2024. 3. In this regard, it is submitted that in the 53rd GST Council meeting, an agenda regarding the decision of the GST Implementatio....

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....ate Government of an officer of All India Service, not below the rank of Additional Commissioner of Value Added Tax on the State goods and services tax or such rank, not lower than that of the First Appellate Authority, as may be notified by the concerned State Government, on the recommendations of the Council and has completed twenty-five years of service in Group A. or equivalent, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government: Provided that the State Government may, on the recommendations of the Council, by notification. relax the requirement of completion of twenty-five years of service in Group A. or ....