Operationalization of Goods and Services Tax Appellate Tribunal (GSTAT)
The finance ministry has initiated a crucial step towards making the Goods and Services Tax Appellate Tribunal (GSTAT) operational nationwide by allocating benches to newly appointed members.
Key Appointments and Allocations
- 83 members have been appointed to the GSTAT.
- All members are instructed to join their designated benches by January 21.
Infrastructure and Logistics
- The Centre has urged state governments to provide courtrooms and office spaces promptly.
Distribution of Members
- 28 technical members (Centre) assigned to key commercial hubs such as:
- Mumbai
- Delhi
- Chennai
- Bengaluru
- 6 technical members (State) positioned in:
- Varanasi
- Lucknow
- Mumbai
- 49 judicial members deployed across multiple benches, with notable postings in:
- Delhi
- Mumbai
- Ahmedabad
Functional Goals and Reforms
- The GSTAT aims to relieve the burden on high courts by handling tax disputes efficiently.
- The principal bench in New Delhi will manage administrative tasks and coordinate judicial work to ensure uniformity in rulings.
Statutory Clarifications
- The Central Board of Indirect Taxes and Customs (CBIC) stated the three-month period for filing appeals begins only when the tribunal's president or state president takes office.
The operationalisation of the GSTAT is perceived as a significant reform, enhancing tax clarity and alleviating litigation pressures on higher courts.
