GST Appellate Tribunals May Become Functional Soon for People

In the forthcoming times, the GST appellate tribunals (GSTATs) start functioning at the State and Centre level in the subsequent 6 months, according to Government sources. 

The GST officials in the coming meeting carried forwards the norms, Group of ministers is working for that and is led by Haryana deputy chief minister Dushyant Chautala.

“The earlier points of contention related to the number of technical and judiciary members in each tribunal have been ironed out in the last GoM meeting. In each tribunal, there will be one technical member and one judicial member. The panel hasn’t yet decided whether the technical member needs to be a State representative or somebody with experience at the Central level. These issues need to be finalized,” the higher authority in the government mentioned. He also cited, that problems such as the number of tribunals need for every state would yet to be discussed. 

“The GST Council is likely to meet in the month of September. Setting up of GSTATs at the Centre and State levels is crucial to deal with the pending cases. There are many taxpayers who haven’t yet appealed in the court as they are waiting for the GSTATs,” the official quoted.

In 2016, Central GST law would have been incorporated, i.e more than 5 years have been passed, however, the tribunals have not yet been made despite Madras High Court issuing a stay order on the number of technical and judicial members. GST act mandates the tribunal formation at the centre and states level. 

“Not everybody can afford to approach the High Court for tax litigation cases. Moreover, high courts are already over-burdened with the cases, so it’s high time that the GSTATs are rolled out in the country,” the official expressed.

It is being decided by the GST official in its former meet held in June, that a panel should be made for suggesting the amendments needed in the GST law for the making of GST appellate tribunals in the country. Various states would be asked about the composition of the tribunals that require to get addressed and the GoM was mandated to look into the problems.