The Ministry of Finance has officially announced that it will establish a bench planned for the Union Territory of Jammu and Kashmir. The establishment of 31 benches of the GST Appellate Tribunal (GSTAT), has already been announced earlier.
According to official sources, the introduction of state-level GSTAT benches will expedite the resolution of disputes for businesses. Currently, taxpayers who are dissatisfied with the rulings of tax authorities need to approach the respective High Courts, as a result, they have to wait more for resolution.
Sources said that High Courts are already burdened with a backlog of cases and lack specialized benches to handle GST-related matters.
As per the notification, Gujarat and the Union Territories of Dadra and Nagar Haveli, as well as Daman and Diu, will have two GSTAT benches. Goa and Maharashtra will collectively have three benches, while Karnataka and Rajasthan will each have two. Uttar Pradesh will be hosting three GSTAT benches.
West Bengal, Sikkim, and the Andaman and Nicobar Islands, as well as Tamil Nadu and Puducherry together, will have two GSTAT benches each. While one bench will be set up for Kerala and Lakshadweep.
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The seven states in Northeast India, namely Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, and Tripura will have one GSTAT bench. Every state will have one bench of the GSTAT in it.
These GST tribunals are of utmost importance in resolving tax-related matters as they provide an impartial, expert, and efficient platform for addressing disputes. They play a vital role in upholding fairness, accountability, and the rule of law in tax administration. The 31 tribunals will be set up in prominent cities throughout the nation.
