The Ministry of Finance, under the Government of India, is addressing crucial concerns related to the Goods and Services Tax (GST) Appellate Tribunal. Lok Sabha, through Unstarred Question No. 15, seeks insights into the establishment of GST Appellate Tribunal Benches, their details, anticipated timelines, eligibility criteria for members, and the escalating number of pending appeals over Central GST.
Detailed Analysis
a) Setting Up of Benches Across the Country
The Government, in response to the GST Council’s recommendation, has taken significant steps. State Benches of GST Appellate Tribunal have been constituted through Notification No. S.O 4073(E) dated 14.09.2023.
b) Details and Timeline
The article delves into the specifics of the established State Benches, shedding light on their geographical distribution and the anticipated timeline for full operationalization.
c) Eligibility Criteria for Members
Understanding the qualifications required for Judicial and Technical Members is crucial. The qualifications encompass judicial experience, service in the Indian Revenue Service, and extensive experience in the administration of GST laws.
d) Surge in Pending Appeals
The data reveals a substantial increase in pending appeals over Central GST. The statistics from the financial years 2020-21 to 2023-24 (as of 31.10.2023) portray a concerning upward trend.
e) Detailed Breakdown of Pending Appeals
A detailed breakdown of pending appeals over Central GST is presented, emphasizing the gravity of the situation and the need for prompt resolutions.
Conclusion
In conclusion, the Government’s initiative to establish GST Appellate Tribunal Benches signifies a proactive approach to address the challenges in the current system. The eligibility criteria for members and the surge in pending appeals underscore the critical need for an effective and efficient resolution mechanism. As the Government strives to streamline the GST appellate process, it is essential to monitor the implementation of the established benches and track their impact on reducing the backlog of pending appeals. The evolving landscape of GST adjudication warrants continuous scrutiny, ensuring a fair and expeditious resolution of disputes.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION No. 15
TO BE ANSWERED ON MONDAY, THE 4th DECEMBER, 2023 / Agrahayana 13,
1945 (Saka)
SETTING UP OF BENCHES OF GST APPELLATE TRIBUNAL
15. DR. PON GAUTHAM SIGAMANI
SHRI JAGDAMBIKA PAL
COL. RAJYAVARDHAN RATHORE:
Will the Minister of Finance be pleased to state:
(a) whether the Government is considering to set up Benches of Goods and Services Tax Appellate Tribunal across the Country including Rajasthan and Uttar Pradesh;
(b) if so, the details thereof and the anticipated timeline for their establishment and operationalisation;
(c) the eligibility criteria for members to be appointed in the GST Appellate Tribunals;
(d) Whether the number of pending appeals over Central GST had increased by many times recently; and
(e) if so, the details thereof?
ANSWER
THE MINISTER OF STATE IN MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a) & (b): Yes, the Central Government, on the recommendation of GST Council, has constituted State Benches of GST Appellate Tribunal vide Notification No. S.O 4073(E) dated 14.09.2023.
(c): (1). Qualification of a Judicial Member:
(i) He has been a Judge of the High Court; or
(ii) has, for a combined period of ten years, been a District Judge or an Additional District Judge;
(2). Qualification of a Technical Member (Centre):
he is or has been a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A, or of the All India Service with at least three years of experience in the administration of an existing law or goods and services tax in the Central Government, and has completed at least twenty-five years of service in Group A;
(3). Qualification of a Technical Member (State):
he is or has been an officer of the State Government or an officer of All India Service, not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank, not lower than that of the First Appellate Authority, as may be notified by the concerned State Government, on the recommendations of the Council and has completed twenty-five years of service in Group A, or equivalent, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government:
Provided that the State Government may, on the recommendations of the Council, by notification, relax the requirement of completion of twenty-five years of service in Group A, or equivalent, in respect of officers of such State where no person has completed twenty-five years of service in Group A, or equivalent, but has completed twenty-five years of service in the Government, subject to such conditions, and till such period, as may be specified in the notification.
However, in 52nd GST Council Meeting it was recommended by the council that an advocate for ten years with substantial experience in litigation under indirect tax laws in the Appellate Tribunal, Central Excise and Service Tax Tribunal, State VAT Tribunals, by whatever name called, High Court or Supreme Court to be eligible for the appointment as judicial member;
(d). Yes
(e): The details of the pending Appeals (Central GST):
|
Sr. No. |
Financial Year | Pending Appeals at the end of the year/period (Nos.) |
| 1 | 2020-21 (As on 31st March
2021) |
5499 |
| 2 | 2021-22 (As on 31st March
2022) |
9759 |
| 3 | 2022-23 (As on 31st March 2023) | 11899 |
| 4 | 2023-24 (As on 31.10.2023) | 14897 |
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