Reconstituted GSTAT Selection Committee Has Power To Restart Process Afresh: Orissa High Court

The Orissa High Court has ruled that a reconstituted Goods and Services Tax Appellate Tribunal (GSTAT) Selection Committee possesses the power to proceed de novo, meaning it can restart the selection process from the beginning. This decision clarifies the authority of a newly formed committee to conduct fresh deliberations rather than being bound by the previous committee's progress. This ensures fairness and transparency in the selection of GSTAT members, a crucial body for resolving GST disputes. The ruling supports the principle that a new committee can exercise its independent judgment and re-evaluate all candidates, fostering a robust and unbiased selection process for this important tax tribunal.