The Ministry of Finance has notified the establishment of 31 GST Appellate Tribunal (GSTAT) benches across all states and Union Territories. This move aims to expedite the resolution of disputes for businesses related to the GST tax regime. As of now, taxpayers who are aggrieved by tax authority rulings must approach their respective High Courts for resolution.
According to reports, this process is often prolonged due to High Courts being inundated with a backlog of cases and lacking specialised benches dedicated to handling GST-related matters.
According to the notification dated September 14, UTs, Dadra and Nagar Haveli and Daman and Diu along with Gujarat will have two benches of the GSTAT. Goa and Maharashtra together will have three benches. Karnataka and Rajasthan will have two benches each, while Uttar Pradesh will have three benches.
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West Bengal, Sikkim, Andaman and Nicobar Islands, will together have two GSTAT benches. Similarly, Tamil Nadu and Puducherry will together have two GSTAT benches, while Kerala and Lakshadweep will have one bench. North Eastern states including Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, and Tripura will have one GSTAT bench.
All other states will have one bench of the GSTAT. The government has notified 31 tribunals that would be formed in all major cities of the country.
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AMRG & Associates Senior Partner Rajat Mohan told news agency PTI that GST tribunals are essential for resolving tax matters due to their importance in providing an impartial, expert, and efficient forum for addressing tax disputes. They will play a crucial role in ensuring fairness, accountability, and the rule of law in tax administration.
“Now, the next phase of identifying suitable locations for tribunals, appointing qualified members, and providing necessary infrastructure and resources would begin,” Mohan said.