Expansion of GST Appellate Tribunals and Status of Pending GST Disputes: Government’s Response

Introduction: This article delves into the recent developments regarding the establishment of GST Appellate Tribunals across India and the status of pending GST disputes. It sheds light on the State Governments’ proposals for setting up these tribunals, the Government’s response, and the locations where these tribunals are expected to be established. Additionally, the article provides details about the number of pending GST appeals and their resolution in the past three years and the current year.

Analysis:

(a) Setting up of GST Appellate Tribunals: State Governments have proposed the establishment of Benches of GST Appellate Tribunals in various parts of the country to address GST-related appeals and disputes.

(b) Government’s Response: In response to the proposals, the GST Council, during its 49th Meeting, approved the setting up of GST Appellate Tribunals across India. This decision reflects the Government’s commitment to streamline the resolution of GST-related disputes.

(c) Proposed Locations for Benches: The plan is to establish State benches of GST Appellate Tribunals in a phased manner, taking into account the requests of States. The proposed locations for these benches are expected to extend beyond the State capitals, facilitating easier access to dispute resolution for citizens across various regions.

(d) Pending GST Disputes and Resolutions: The following data outlines the number of pending GST appeals related to Central GST authorities at different points in time:

• 2020-21: 5,499 appeals pending
• 2021-22: 9,759 appeals pending
• 2022-23: 11,899 appeals pending
• 2023-24 (up to June 2023): 14,227 appeals pending

It’s important to note that under the GST Law, there is no concept of amicable settlement for disputes. Appeals are resolved based on the legal provisions and regulations in place.

Conclusion: The Government’s initiative to establish GST Appellate Tribunals across India demonstrates its commitment to efficiently handle GST-related appeals and disputes. The phased establishment of these tribunals, including in non-capital locations, aims to ensure widespread accessibility to dispute resolution. The provided data on pending GST disputes emphasizes the need for efficient mechanisms to address these issues and highlights the significance of these tribunals in the larger GST framework.

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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
RAJYA SABHA

UNSTARRED QUESTION No. 2159
ANSWERED ON – 08/08/2023

GST APPELLATE TRIBUNALS

2159. SHRI VAIKO:

Will the Minister of Finance be pleased to state:

(a) whether the State Governments have proposed for setting up Benches of GST Appellate Tribunals in various parts of the country;

(b) if so, the response of the Government thereto;

(c) the places where the Benches are proposed to be established, apart from State capitals; and

(d) the details of the number of GST disputes that are pending and amicably settled, separately in the last three years and in the current year?

ANSWER

THE MINISTER OF STATE IN MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)

(a) Yes

(b) The GST Council in its 49^th Meeting had approved the setting up of GST Appellate Tribunals across the country.

(c) It has been planned to establish the State benches in a phased manner based on the request of States.

(d) The details of the number of GST appeals related to Central GST authorities pending at various levels are as under:

There is no concept of amicable settlement under GST Law and the appeals are decided as per law.