All GST apex tribunals by November-end

September 24, 2024 

The GSTAT is the appellate authority established under the Central GST Act, 2017, to hear various appeals against the orders of the first appellate authority.

The government is likely to operationalise all the benches of the GST Appellate Tribunal (GSTAT) by November-end, as it aims to alleviate the significant backlog of pending GST-related disputes at the appellate level, a senior official said.

“Most members (both judicial and technical) have been appointed, some are remaining. They will be appointed too in a few weeks,” the official said. As per official data, over 15,000 appeals against disputed tax demands raised by Central GST authorities were pending as of June 2023.

The GSTAT is the appellate authority established under the Central GST Act, 2017, to hear various appeals against the orders of the first appellate authority. It consists of a Principal Bench, in New Delhi, and various state benches. As per the approval of the GST Council, the government has notified 31 state benches at various locations across the country.

On May 6, Finance Minister Nirmala Sitharaman administered the oath to Sanjaya Kumar Mishra, former chief justice of Jharkhand High Court, as the President of the GSTAT.

The Goods and Services Tax Network (GSTN) has also prepared the digital framework to digitise the entire process of dispute resolution in GSTAT, another official said. A portal is ready for this purpose, and will be operational once the benches start functioning.

Tax experts say the digital portal would result in streamlining of appeals by enabling electronic filing, which would help reduce paperwork as well as administrative burden. It will significantly reduce turnaround time in the overall litigation process, leading to faster disposal of appeals and quicker liquidation of revenue, they say.

[The Financial Express]