The West Bengal Government has announced that two-GST appellate tribunals will be functional from October 1st 2023. The same was stated by the Minister of State for Finance (Independent charge) Chandrima Bhattacharya.
During a media interaction, the minister conveyed that the two benches, constituting a segment of the central appellate tribunal, will be responsible for addressing GST-related matters brought forward by aggrieved parties.
The minister informed that the demand for the setting up of 2 GSTAT in West Bengal in the 50th GST Council meeting was accepted by the Central Government. Consequently, West Bengal will proceed with the setup of GSTATs, which are expected to become operational from October 1st, 2023, aiming to effectively resolve taxpayers’ disputes.
In the 50th GST Council meeting held on July 11th 2023, the Council has recommended the Rules governing appointment and conditions of President and Members of the proposed GST Appellate Tribunal for enabling smooth constitution and functioning of GST Appellate Tribunal.
On 1st August, the Central Government vide notification no. No. 29/2023 – CENTRAL TAX S.O. 3423(E) notified the special procedures for filing appeal before GST appellate tribunals. The government clarified that “The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107 of the CGST Act as a pre-condition for filing an appeal against the said order.”
Thus, there is no pre-deposit to be paid by the appellant before the tribunal for filing the appeal. Also, an appeal filed under the notification shall be accompanied by relevant documents including a self-certified copy of the order and such appeal and relevant documents shall be signed by the person specified in sub-rule (2) of rule 26 of Central Goods and Services Tax Rules, 2017.
Read More: GSTAT: Govt Notifies Special Procedure for filing Appeal, No Pre-Deposit Required
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