The GST appeals process will be entirely digital

A senior official confirmed that the GST Appellate Tribunal (GSTAT) dispute resolution process will be digitalised by the Goods and Services Tax Network (GSTN). Prior to the full operationalisation of all tribunal benches, a portal is expected.

GSTAT benches are scheduled to be operational by January 2025 to deal with the backlog of GST-related disputes. The principal bench in New Delhi is set to start in July–August. 14,227 appeals were pending against the Central GST authorities’ disputed tax demands as of June 2023.

On May 6, Finance Minister Nirmala Sitharaman administered the oath to Sanjaya Kumar Mishra, former chief justice of Jharkhand High Court, as GSTAT President.

GSTAT, established under the Central GST Act, 2017, hears appeals against orders of the first appellate authority. It includes a principal bench in New Delhi and 31 state benches.

Experts believe the digital portal will streamline appeals through electronic filing, reducing paperwork and administrative burden and expediting the litigation process. This will lead to faster appeal resolutions and quicker revenue liquidation.

Krishan Arora of Grant Thornton Bharat highlighted benefits for taxpayers in tracking appeals and accessing past orders, ensuring transparency and efficiency. Sudipta Bhattacharjee of Khaitan & Co. noted that, while ambitious, full implementation might take time. He suggested AI tools for grouping appeals by legal issues for faster resolution.


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