The Goods and Services Tax Network ( GSTN ) is set to digitise the entire process of filing appeals with the GST Appellate Tribunal ( GSTAT ), aiming to streamline dispute resolution and reduce backlogs.
A dedicated online portal will be launched to facilitate electronic filing of appeals, reducing paperwork and administrative burdens. Faster turnaround times are expected, leading to quicker resolution of disputes and improved tax collection.
Taxpayers will benefit from easier tracking of appeals and access to past orders, enhancing transparency. GSTAT members will have quicker access to precedents for informed decision-making.
Experts caution that full implementation may take time due to the complex nature of the project. Appointing qualified members to handle the existing backlog remains crucial.
Suggestions include increasing GSTAT benches, setting strict timelines for hearings, and leveraging AI tools for faster case grouping and disposal.
The government aims to address the significant number of pending GST-related appeals.
The principal GSTAT bench in Delhi is expected to be operational by July-August 2024.
Over 14,000 appeals against disputed tax demands were pending as of June 2023.
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