Landmark Move: GST Dispute Resolution Gets a Boost with Principal Bench Notification

The Central Government of India has recently taken a significant step in the domain of Goods and Services Tax (GST) by establishing the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi. This development, effective immediately from the date of publication in the official Gazette, marks a pivotal moment in the adjudication of GST-related appeals and disputes.

This establishment, as notified by the Central Board of Indirect Taxes and Customs (CBIC), is a consequence of invoking powers under section 109(3) of the Central Goods and Services Tax Act, 2017 (CGST Act). It overrides a previous notification dated March 13, 2019, but retains the validity of actions taken or omitted before this supersession. The principal bench in New Delhi is part of a larger framework that aims to provide a unified system for settling disputes under GST. The creation of the principal bench is anticipated to be followed by the establishment of regional benches in various states. On September 15, the Centre had already announced the setting up of 31 state benches for the GSTAT.

Additionally, the CGST Bill, 2023, which was passed by Parliament last month, proposes to raise the age limit for the president and members of the GSTAT from the current 65 and 67 years to 70 years, indicating an effort to retain experienced adjudicators in the system.

The notification and the establishment of the GSTAT Principal Bench in New Delhi are expected to enhance the efficiency and expediency in resolving GST disputes, thereby providing a dedicated appellate forum for taxpayers. This move is a significant step towards strengthening the dispute resolution mechanism under the GST framework, aiming to offer a more streamlined and effective process for addressing GST-related appeals.



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