2 Judicial & 2 Technical Members GST Appellate Tribunal to Be Setup in Every State


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Arpit Kulshrestha

4-member GSTAT Will Resolve GST-related Issues in Each State

For streamlining and expediting the issue resolution procedure for GST, a 4-member appellate tribunal is proposed to be set up in each state. There are two technical members (one officer each from the centre and states) and two judicial members in every state appellate tribunal.

A division bench including two members shall decide the appeals carried before it, one technical and one judicial. Under the proposal, every state appellate tribunal would secure two division benches and hence enable to deal with more appeals.

In Delhi, there is a national appellate tribunal set up that consists of one judicial member and one technical member. The disputes between the department and the taxpayer for the place of supply beneath the GST regime shall be considered by the national appellate bench. For the divergent rulings by state appellate tribunals, the same will not opt for any appeal.

“Comments from states have come in with respect to the constitution of appellate tribunal. There would be further discussion between the Central and state tax officers and thereafter amendments to GST law would be proposed for approval by Parliament,” officials stated.

For the setting of the selection committee, the discussion would be under process with the states to appoint the judicial members in state benches. A panel of serving or retired High Court and District Court judges will select the judicial members.

Read Also: New Committee to Examine GST Issues for Demands & Assessments

“A centralised mechanism for appointing judicial members would be advisable. A selection committee consisting of Supreme Court judges would be advisable. More discussion between the Centre and states is required on this,” as per the officials.

For the approval of parliament, the revisions shall be drawn as the portion of Finance bill 2023. Post to that the amendments shall incur “The whole process would take about 7-8 months for setting up benches in each state as well as a national appellate tribunal,” as per the official.

In the former month, the 49th GST Council meeting with some revisions accepted the report of a panel of state ministers on GST Appellate Tribunals. The revisions needed in the GST law are to be notified to the states for their comments, as decided.

To take the final view and incorporate required changes in the GST law in the Finance Bill, the council chaired via Union Finance Minister and forming state counterparts, had then allowed the Union Finance Minister.

The assessees who are dissatisfied with the decision are needed to proceed to the respective High courts. The resolution procedure needs much more time since the High courts are already loaded with a backlog of cases and do not secure a particular bench to be concerned with the cases related to GST.

The official stated that setting up the state and national benches will guide quicker dispute resolution. The proposed revisions in the GST law to permit the states like Uttar Pradesh and Maharashtra to set up more benches secure the provision for authorization. GST council approval is needed for the states in these cases.

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