GST Appellate Tribunal To Digitise Dispute Resolution Process

New Delhi, Jun 3 (KNN) The Goods and Services Tax Network (GSTN) is set to digitise the entire appeal process to the GST Appellate Tribunal (GSTAT), a senior government official has informed.

A dedicated portal for this purpose is expected to be operational before the full commissioning of all GSTAT benches across India.

In a move to address the substantial backlog of pending GST-related disputes at the appellate level, the government aims to operationalise all GSTAT benches by January 2025.

The principal bench in New Delhi is anticipated to commence functioning between July and August this year.

Official data reveals a staggering 14,227 appeals against disputed tax demands raised by Central GST authorities were pending as of June 2023, underscoring the urgency of streamlining the appeal mechanism.

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

Established under the Central GST Act, 2017, GSTAT is the appellate authority mandated to adjudicate various appeals against orders of the first appellate authority.

Comprising a Principal Bench in New Delhi and 31 notified state benches across the country, the tribunal's structure aims to ensure efficient and localised dispute resolution.

The government is currently appointing judicial members with legal and judicial expertise, as well as technical members proficient in taxation, finance, accounting, or economics, to serve on the GSTATs.

Their combined expertise is crucial for adjudicating appeals in accordance with legal principles and industry practices.

In addition to digitising the appeal process, experts suggest increasing the number of GSTAT benches, appointing additional qualified members, and implementing strict timelines for hearing and resolving appeals to expedite the disposal of the mounting backlog.

(KNN Bureau)