All Benches of GST Appellate Tribunal (GSTAT) May Start Functioning by January 2025

Introduction

The government’s initiative to operationalize all benches of the GST Appellate Tribunal (GSTAT) by January 2025 is poised to address the backlog of pending GST-related disputes at the appellate level. This move is anticipated to streamline the adjudication process and bolster the confidence of taxpayers in the judicial system.

Government’s Initiative for Operationalizing GSTAT Benches

The government aims to alleviate the significant backlog of pending GST-related disputes by ensuring the operationalization of all benches of the GST Appellate Tribunal (GSTAT) by January 2025.

Appointment of President for GSTAT

Former Chief Justice of Jharkhand High Court, Sanjaya Kumar Mishra, has been appointed as the President of GSTAT. His appointment marks the beginning of the operationalization of GSTAT, a vital institution for resolving GST-related disputes.

Significance of GSTAT Operationalization

The expeditious operationalization of GSTATs holds immense importance in bolstering the confidence of taxpayers in the judicial system. It is expected to mitigate overall litigation time and costs, thereby providing timely relief to taxpayers.

Composition of GSTAT

GSTAT is the appellate authority established under the Central GST Act, 2017. It comprises a Principal Bench in New Delhi and various state benches. The government has notified 31 state benches across the country.

Role of Judicial and Technical Members

GSTAT consists of judicial members with a background in law and judicial experience, along with technical members possessing expertise in taxation, finance, accounting, or economics. This combination ensures a comprehensive approach to resolving GST-related appeals.

Importance of Efficient Case Management

Efficient case management systems and procedural rules are essential for expediting the processing of appeals. GSTATs can leverage technology to streamline administrative tasks and facilitate electronic communication between the tribunal, appellants, and tax authorities.

Clarification on Limitation Period

The government needs to clarify the “limitation period” for filing appeals to GSTAT, ensuring that taxpayers do not face undue stress due to expired limitation periods amidst the ongoing process of appointments in GSTAT.

Need for Timely Functioning of GSTAT

Timely functioning of GSTAT is imperative to prevent expiration of limitation periods for filing appeals, thereby avoiding unnecessary stress for taxpayers and minimizing avoidable litigation.