Centre notifies setting up of 31 state benches of GST Appellate Tribunal

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The Central government has established a 31 state bench of the GST Appellate Tribunal (GSTAT) covering all 28 states and 8 union territories.

This development has come after a wait for six years of GST rollout in India.

In March 2023, the Parliament had cleared changes in the Finance Bill 2023 to pave the way for setting up appellate tribunals for resolution of disputes under GST.

Currently, taxpayers who are aggrieved with ruling of tax authorities are constrained to move to the respective jurisdictional High Courts for legal relief.

Obviously this resolution proces takes longer time as High Courts are already burdened with backlog of cases and do not have a specialised bench to deal with GST cases.

The number of State Benches is determined for each state as per the table in the

 _Notification vide F. No.A-50050/150/2018-CESTAT-DoR dated September 14, 2023_,

in accordance with Section 109 of Central Goods and Services Tax Act, 2017 and their respective locations.

Locations shown in the notification shall be operational in such manner as the President (of the GSTAT) may order, depending upon the number of appeals filed by suppliers in the respective States. 

This notification which takes effect upon its publication in the Gazette of India (Extraordinary) is enacted based on the recommendation of the Goods and Services Tax Council.

The Notification can be accessed at:

 https://egazette.gov.in/WriteReadData/2023/248743.pdf


Well.......

The move is part of efforts to expand the taxpayer base, improve data triangulation and give accelerated resolutions to legal disputes under GST legislations.


R.SRIVATSAN,

NACIN, Chennai

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