Revenue Secretary Sanjay Malhotra announced on Monday that the Goods and Services Tax Appellate Tribunal (GSTAT), established to resolve GST-related disputes, is in its final stages of operationalisation and is expected to commence functioning by the end of the current financial year.
Speaking at the State Bank of India's (SBI's) annual business and economic conclave, Malhotra said, "On the GST side, there have been questions about the operationalisation of the GST Appellate Tribunal. I would like to assure you that we are now at the final stages of operationalising the GSTAT. Hopefully, it should start functioning and hearing cases by the end of this financial year."
Pending GST Appeals Highlight the Need for GSTAT
As of August 2023, over 14,000 GST appeals were pending, according to a parliamentary panel report. GSTAT will address appeals against decisions made by the first appellate authority. It will feature a Principal Bench in New Delhi and multiple state benches.
The Union Finance Minister, Nirmala Sitharaman, appointed Justice (Retd) Sanjaya Kumar Mishra as the President of GSTAT in May 2023. The tribunal will have around 44 benches nationwide, each consisting of four members - three from the central government and one from the state government.
Progress on Operationalisation
Malhotra shared updates on GSTAT's readiness, including the completion of interviews for members, receipt of staff applications, and progress in finalising bench locations. He noted that about 50% of the required locations have been identified, while others are still under negotiation for rental spaces.
He added that the GSTAT software, designed for paperless operations, is ready, although the IT infrastructure is yet to be procured.
The establishment of GSTAT is a crucial step toward ensuring timely resolution of GST disputes, enhancing ease of doing business, and improving compliance across the country.
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