The Goods and Services Tax Appellate Tribunal ( GSTAT ) is set to commence operations by the end of the current financial year, as confirmed by Revenue Secretary Sanjay Malhotra.
Addressing concerns at the State Bank of India’s annual conclave, Malhotra remarked that operationalization of the Goods and Services Tax Appellate Tribunal is nearing completion. The tribunal, established to adjudicate GST-related disputes, aims to tackle a significant backlog of over 14,000 appeals pending as of August 2023.
Appointed by Finance Minister Nirmala Sitharaman, Justice (Retd) Sanjaya Kumar Mishra will lead GSTAT as its President. The tribunal will feature a Principal Bench in New Delhi and additional benches across various states, totaling around 44 benches nationwide.
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Each bench will comprise three members from the central government and one from the state government.
Malhotra outlined key milestones achieved, including member interviews, staff applications, and progress in securing bench locations. Approximately half of the required locations have been identified, with negotiations ongoing for the remaining spaces. The software for paperless operations is ready, though IT infrastructure procurement remains pending, he added.
The establishment of GSTAT is a delayed but very important step toward GST dispute resolutions.
Earlier, reports had stated that, GST Appellate Tribunals may Start Functioning by November, which unfortunately got delayed further.
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The sources also revealed that a New Digital Portal was being developed for Management of GSTAT Cases. E-invoicing is already present in the B2B sector. The GST Council, in its meeting earlier this month, decided to extend e-invoice to the B2C sector on a pilot basis. Tax experts believe the digital system will significantly cut down on the time required for processing appeals, speeding up both the resolution of disputes and the recovery of revenue.
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