The Minister of State for Finance, Pankaj Chaudhary, informed the Parliament that there are 14,227 appeals pending during the 2023-24 fiscal year, up from 11,899 appeals as of March 2023.
To address the issue of pending appeals and expedite dispute resolution, the 49th meeting of the GST Council approved the establishment of GST Appellate Tribunals across the country. These tribunals will provide an alternative forum for taxpayers to appeal against the rulings of tax authorities, allowing for faster and more specialized resolution of GST-related disputes. The establishment of state benches for these tribunals will be carried out in a phased manner based on the requests of individual states.
The current process for taxpayers who disagree with tax authorities' rulings involves moving their cases to the respective High Courts. However, this process can be time-consuming and may contribute to a backlog of cases in the High Courts. The introduction of GST Appellate Tribunals is aimed at alleviating this issue and streamlining the resolution of GST-related appeals.
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