The Haryana Government has announced its intention to set up the Goods and Services Tax Appellate Tribunal branches in Gurugram and Hisar. This decision was communicated through a press release issued in conjunction with the inauguration of the One-Time settlement scheme on December 31, 2023.
According to the Press Release, the Following is Stated
“Responding to the demands of traders and industry organizations, the government plans to establish branches of the GST Tribunal in Gurugram and Hisar.”
Recently, the Central Government officially announced the establishment of Goods and Services Tax Appellate Tribunals (GSTATs) through the Official Gazette. Utilizing its authority as per section 109(3) of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government declared the formation of the Principal Bench of GSTAT in New Delhi.
Following the introduction of the Goods and Services Tax (GST), the absence of a functional Goods and Services Tax Appellate Tribunal (GSTAT) posed significant challenges for the central government.
This absence exerted substantial pressure on the government from various quarters, leading to a backlog of cases in High Courts awaiting resolution, as there was no dedicated tribunal to address emerging GST-related issues effectively.
While the Goods and Services Tax (GST) did introduce the Authority for Advance Rulings (AAR), its scope was limited to addressing relatively minor concerns such as tax rates.
Unfortunately, the AAR lacked the comprehensive capacity needed to handle more significant and intricate issues arising from GST implementation. This limitation resulted in a gap in the dispute resolution mechanism, impeding the timely and effective resolution of various cases.
Furthermore, the application of the AAR under GST was restricted, and its judgments were subject to these limitations. This underscored the necessity for a specialized appellate tribunal like GSTAT, capable of offering a broader and more inclusive framework for resolving disputes and addressing the diverse challenges stemming from GST implementation.
In response to this situation, the central government took significant steps, culminating in the recent declaration of the establishment of the Principal Bench of GSTAT in New Delhi. This development is anticipated to bring much-needed relief by providing a dedicated forum for addressing GST-related disputes and facilitating a more streamlined and efficient resolution process.
