Nod for setting up of GST Appellate Tribunals, to help in reducing appeals
Mar 25, 2023
The Centre will soon set up appellate tribunals for resolving disputes linked to the Goods and Services Tax (GST) with finance minister Nirmala Sitharaman moving amendments in the Finance Bill on Friday for setting up such entities.
Last month, the GST Council had approved the setting up of such tribunals for hearing appeals against the orders passed by the appellate authority or the revisional authority. The setting up of the GST Appellate Tribunal has been an area of dispute between the Centre and states and it had taken several months for them to come on board.
According to the Finance Bill, which was approved by the Lok Sabha on Friday, the government will set up a principal bench of the appellate tribunal in New Delhi which will consist of a president, a judicial member and two technical members representing the Centre and state.
It also said that on the request of states, state benches will be set up, which will include two judicial members, and two technical members representing the Centre and state. In February, revenue secretary Sanjay Malhotra had said that while one member will decide cases with disputes of up to Rs 50 lakh, cases above the threshold will be adjudicated by one technical member and one judicial member.