The Finance Ministry has taken a significant step in facilitating the resolution of tax disputes by notifying the rules for the appointment of the president and members of the Goods and Services Tax Appellate Tribunal (GSTAT) in seven northeastern states, including Tripura. A GSTAT bench will also be established in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, and Nagaland, as per the notification.
The Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023, outline the procedures for the appointment and removal of the president and members of these appellate tribunals. It also covers aspects such as their salaries, allowances, pension, provident fund, gratuity, and leave.
The GST council, presided over by the Union Finance Minister and comprised of state counterparts, reached a consensus during its 52nd meeting on October 7, specifying that the maximum age limit for the president and members of the GST Appellate Tribunal (GSTAT) would be 70 and 67 years, respectively.
This development follows the September notification that established 31 benches of GSTAT in 28 states and 8 Union Territories across the country. These tribunals will play a pivotal role in expediting the resolution of more than 14,000 cases involving disputed tax demands.
By setting up state-level GSTAT benches, the government seeks to provide a more efficient and quicker mechanism for resolving disputes, ultimately benefiting businesses. These tribunals play a vital role in ensuring impartiality, expertise, and efficiency in addressing tax-related conflicts.
With the latest notification, the Finance Ministry aims to enhance the accessibility and fairness of tax dispute resolution and strengthen the rule of law in tax administration. The initial phase of setting up 31 tribunals across major cities marks a significant stride towards achieving these goals.
