MoS Fin in Lok Sabha: Over 14,000 appeals relating to Central GST pending between April and June

Over 14,000 appeals are pending in cases involving the goods and services tax even as the authorities are working to set up GST Tribunals.

According to official data, the number of GST appeals related to Central GST authorities pending at various levels rose to 14,227 between April and June this fiscal. This is a near 20% jump from 11,899 such cases pending at the end of the fiscal 2022-23. This information was shared by Union Minister of State of Finance Pankaj Chaudhary in Lok Sabha on Monday. He was responding to a question on setting up of GST appellate tribunals.

In all, the number of appeals relating to Central GST authorities has more than doubled since 2020-21 when 5,499 cases were pending. This increased further to 9,759 cases by the end of the fiscal 2021-22. “There is no concept of amicable settlement under GST Law and the appeals are decided as per law,” Chaudhary said.

In its 49^th meeting in February, The GST Council approved the setting up of GST Appellate Tribunals across the country. There are plans to establish state benches in a phased manner based on the request of states.

At its meeting in July, the Council also recommended that provisions of Finance Act, 2023, pertaining to the GST Appellate Tribunal may be notified by the Centre with effect from August 1, so that the same can be brought into operation at the earliest. Proposals for 50 state benches had been received.

While most of the state benches are expected to start functioning by the year end, a number of states such as West Bengal and Uttar Pradesh have already fast-tracked work on them.

While the Uttar Pradesh Cabinet recently approved the promulgation of an ordinance for setting up GST Appellate Tribunals, West Bengal Finance Minister Chandrima Bhattacharya has announced that two benches in the state would start functioning from October 1.

The setting up of these tribunals would provide significant relief to the industry, which has to approach the High Court to appeal against orders. With a large number of pending cases, industry had been urging the GST Council to set up these tribunals at the earliest.