Know your #GSTATbenches - #GSTATwithSaradha in #Tamil | #GSTwithSaradha | #GSTTribunal | #GSTtamil

Know your GSTAT benches!

Sec 109(3) - a #PrincipalBench at New Delhi shall consist of the President, a Judicial Member, a Technical Member (Centre) and a Technical Member (State).

Sec 109(4) #StateBenches shall consist of two #JudicialMembers, a Technical Member (Centre) and a #TechnicalMember (State).

The whole design fuses two kinds of expertise — judicial and technical.

At the top, the President - Supreme Court Judge or the Chief Justice of a High Court. Our first President, Justice Sanjaya Kumar Mishra, a former High Court Chief Justice.

Then Judicial Member — a person who has been a High Court Judge, or served around ten years as a District or Additional District Judge. A real judicial career — the mind that reads the statute, weighs the evidence, and guards due process.

Technical Member Centre — a senior IRS officer with roughly 25 years inside indirect tax administration. Someone who has lived Customs and GST.

Technical Member State — a senior State tax officer of equivalent standing, bringing the State administration's perspective into the room.

They're chosen by a Search-cum-Selection Committee led by the Chief Justice of India. The other criteria relating to appointment & term could undergo changes in the years to come, since #TribunalReformsAct has a long and contested history with the Supreme Court for #JudicialIndependence. A tribunal is only as independent as its members are SECURE. If a member's term is short and renewal depends on the government — and the government is the biggest litigant before that tribunal — that's not independence, it's leverage. In its November 19, 2025, landmark verdict in #MadrasBarAssociation #SupremeCourt struck down key provisions of the Tribunals Reforms Act, 2021. The Court ruled that the legislature unconstitutionally resurrected provisions previously struck down in 2021, severely undermining judicial independence and the separation of power. Nevertheless, to be clear, that debate is about the long-term design of the system. It doesn't disturb the members sitting today, or the cases they decide.

Next, your order in hand, which of these benches does your case actually go to? Day 14.

#GSTATwithSaradha
#GGSH

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