Government Notifies 31 GST Appellate Benches

The Indian government has notified 31 benches of the Goods and Services Tax (GST) Appellate Tribunal (GSTAT) across 28 states and eight union territories.

The move is expected to help resolve a growing number of taxpayer disputes with the Revenue Department.

The GST Appellate Tribunal was established in 2017 to hear appeals from taxpayers aggrieved by orders of the GST authorities.

However, the tribunal did not become functional until 2022, as the state governments had not yet set up their benches.

The notification of 31 GST Appellate Benches is a significant step towards making the tribunal fully functional.

The benches will be located in the following cities:

• Ahmedabad
• Bengaluru
• Bhopal
• Chandigarh
• Chennai
• Coimbatore
• Cuttack
• Dehradun
• Delhi
• Ernakulam
• Guwahati
• Hyderabad
• Jaipur
• Kanpur
• Kolkata
• Kozhikode
• Lucknow
• Mangaluru
• Mumbai
• Nagpur
• Patna
• Pune
• Raipur
• Ranchi
• Shillong
• Shimla
• Srinagar
• Surat
• Thiruvananthapuram
• Vadodara
• Varanasi
• Visakhapatnam

The GST Appellate Benches will be headed by judicial members, who are retired judges of the Supreme Court or High Courts.

The benches will also have technical members, who are experts in GST law and procedure.

The notification of 31 GST Appellate Benches is a welcome move for taxpayers.

It will provide them with a quick and efficient forum to resolve their disputes with the GST authorities.

The move is also expected to boost business confidence and investment in the country.

Impact on Taxpayers

The notification of 31 GST Appellate Benches is expected to have a positive impact on taxpayers in a number of ways.

First, it will provide taxpayers with a quick and efficient forum to resolve their disputes with the GST authorities.

Currently, taxpayers have to approach the High Courts to appeal against orders of the GST Appellate Tribunal. This process can be time-consuming and expensive.

Second, the notification of 31 GST Appellate Benches will make it easier for taxpayers to access justice.

The benches will be located in major cities across the country, so taxpayers will not have to travel long distances to attend hearings.

Third, the notification of 31 GST Appellate Benches is expected to reduce the backlog of cases at the High Courts. This will free up the High Courts to focus on other important matters.

Overall, the notification of 31 GST Appellate Benches is a positive development for taxpayers.

It is expected to make the GST dispute resolution process more efficient and accessible.