GST Appellate Tribunal to start operations by the end of FY25: Revenue Secy

Revenue Secretary Sanjay Malhotra on Monday said the Goods and Services Tax Appellate Tribunal (GSTAT) is in the final stages of operationalisation and should start functioning by the end of this financial year. GSTAT is a body set up for resolving GST-related disputes.    “On the GST side, there have been questions about the operationalisation of the GST Appellate Tribunal. I would like to assure you that we are now at the final stages of operationalising the GSTAT. Hopefully, it should start functioning and hearing cases by the end of this financial year,” Malhotra said during the State Bank of India’s (SBI’s) annual business and economic conclave.  In May 2023, Union Finance Minister Nirmala Sitharaman appointed Justice (Retd) Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal (GSTAT).    According to a response to a parliamentary panel, over 14,000 GST appeals were pending as of August 2023. GSTAT will hear appeals against decisions made by the first appellate authority. It will consist of a Principal Bench in New Delhi and multiple state benches.    The Revenue Secretary stated at the event that GSTAT will have around 44 benches across the country, with four members in each bench. Of these members, three will be from the central government and one from the state government. The Union government has invited applications, and interviews for its members are complete.    “We have identified about 50 per cent of the locations, while the process for the remaining locations is pending because we need to secure the space on hire. We have also advertised for staff to support these members. We have received applications for these positions. Very soon, both the members and the staff for these benches will be appointed,” he added.    Malhotra also mentioned that the software for GSTAT is ready, allowing for a fully electronic, paperless operation. However, the IT infrastructure still needs to be procured.