The government plans to operationalize all benches of GST Appellate Tribunal (GSTAT) by January 2025 to address the backlog of pending GST-related disputes. The principal bench in New Delhi is expected to start functioning from July. Sanjaya Kumar Mishra, former chief justice of Jharkhand High Court, has been appointed as the President of GSTAT. There are 14,227 appeals against disputed tax demands pending as of June 2023. The expeditious operationalization of GSTATs is crucial to bolster assessee’s confidence in the judicial system and reduce litigation time and costs. GSTAT is the appellate authority established under the Central GST Act, 2017, with a Principal Bench in New Delhi and various state benches. The process for appointment of judicial and technical members is in progress. Judicial members provide legal expertise and ensure appeals are adjudicated according to legal principles and precedents.
Source a2ztaxcorp
