In a recent development, there is growing concern in Kerala and Lakshadweep over the allocation of GST Appellate Tribunal benches by the Union Finance Ministry. Despite earlier assurances to Kerala about the establishment of two benches, a recent notification has designated only one bench, leading to confusion and disappointment in the state.
This decision has particularly baffled Kerala, especially considering the state government’s prior efforts to pass a bill for the creation of two benches. Originally, Kerala had requested the establishment of three benches, located in Thiruvananthapuram, Ernakulam, and Kozhikode.
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However, the union government had communicated that only two benches could be established initially, each consisting of two members. Strikingly, the recent notification deviated from this arrangement by proposing the establishment of a single bench with four members.
In response to this discrepancy, the Kerala state government has sought clarification from the union government regarding the possibility of appointing two members each to the Thiruvananthapuram and Ernakulam benches. It’s crucial to note that the GST Appellate Tribunal plays a pivotal role in resolving appeals against decisions made by GST authorities, ensuring a prompt and effective resolution of GST-related disputes.
