Haryana to form GST Appellate Tribunal

GST Amendment - Taxscan

The State Government of Haryana is all set to set up a State bench of the Goods and Services Tax Appellate Tribunal in Hisar for speedy settlement under the Goods and Services Tax ( GST ) regime.

Excise and Taxation Minister, Capt Abhimanyu on Thursday confirmed that in this regard, the Chief Minister Manohar Lal has accorded his approval to a proposal. Haryana is a very big state in terms of economy and revenue. Under GST, so far, there are 4.25 lakh registered taxpayers in the state, who are contributing tax of over Rs 4,600 crore every month, he said.

Under the old VAT regime, 2.25 lakh dealers were registered under the State and there was a Sales Tax Tribunal for the state which is still working. Thus, the State requires a State bench of Goods and Services Tax Appellate Tribunal, the Minister said.

The State Government would soon send its request to the Central Government for the constitution of State Bench of Goods and Services Tax Appellate Tribunal in Hisar city for the state, he added.

Regarding Area Benches of Tribunal, he said that GST is just a year old system and the workload of Tribunal is likely to go up with the passage of time. The workload of the Tribunal could be better assessed only after passing of some more time, he said.

The Excise and Taxation Minister said that the National Bench and its Regional Benches would have the jurisdiction to hear appeals against the order passed by the Revisional Authority or the Appellate Authority in matters related to the supply site.

The Appeals against all other orders passed by the Revisional Authority or the Appellate Authority would be made to State Bench or its Area Benches. The State Bench of the Appellate Tribunal would have the jurisdiction for exercising the power of Tribunal within the concerned state.

The Centre Government would constitute the required number of Area Benches in the state, on the recommendation of the Council and on the request of the State Government, he added.

The GST Council, in July, had approved the setting up of GST Appellate Tribunal to provide a higher judicial forum for businesses to redress their tax disputes under the newly implemented tax regime. Initially, the Tribunal will be constituted with a national bench in Delhi and three regional benches in Chennai, Kolkata, and Mumbai.