Centre Notifies Establishment of GST Appellate Tribunal Across Country

In a significant move to streamline the adjudication process under the Goods and Services Tax (GST) regime, the Ministry of Finance has officially announced the establishment of the Goods and Services Tax Appellate Tribunal (GSTAT). This development, effective from September 1, 2023, aims to address the growing number of disputes between taxpayers and the Revenue Department.

Key Highlights of the Notification

1. Formation of GSTAT: The GSTAT has been established under the powers conferred by sub-sections (1), (3), and (4) of Section 109 of the Central Goods and Services Tax Act, 2017. This tribunal is expected to expedite the resolution of disputes and provide greater tax certainty.

2. Principal Bench: The Principal Bench of the GSTAT will be located in New Delhi, serving as the central hub for appellate matters.

3. State Benches: The notification details the constitution of state benches across various states and union territories. A total of 31 benches have been notified, with specific locations and circuit arrangements to ensure comprehensive coverage.

Distribution of State Benches

The state benches have been strategically distributed to cover all regions effectively. Some notable allocations include:

– Uttar Pradesh: Three benches in Lucknow, Varanasi, and Ghaziabad.

– Maharashtra and Goa: Three benches in Mumbai, Pune, and Nagpur.

– Gujarat: Two benches in Ahmedabad and Surat.

– Tamil Nadu and Puducherry: Two benches in Chennai and Puducherry.

Operational Details

The GSTAT benches will operate in a phased manner, beginning with state capitals and cities with High Court benches. The first set of tribunals is expected to become operational between November 2024 and January 2025. Each bench will consist of one Judicial Member and one Technical Member, ensuring a balanced and expert adjudication process.

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Impact on Pending Appeals

As of June 30, 2024, there were over 14,000 pending appeals under the central GST levies, marking a 20% increase since March 31, 2024. The establishment of GSTAT is anticipated to significantly reduce this backlog and provide timely resolutions to taxpayers.