The Haryana Govt is planning to establish the Goods and Services Tax Appellate Tribunal branches in Gurugram and Hisar. The announcement was made through the press release issued regarding the inauguration of One-Time Settlement scheme on 31st December 2023.
The press release states as as follows:
“Responding to the demands of traders and industry organizations, the government plans to establish branches of the GST Tribunal in Gurugram and Hisar.”
Recently, the Central Government has notified the constitution of GSTATs through Official gazette. The Central Government has utilised its authority conferred by section 109(3) of the Central Goods and Services Tax Act, 2017 (12 of 2017) to declare the formation of the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi.
After the introduction of the Goods and Services Tax (GST), the Goods and Services Tax Appellate Tribunal (GSTAT) had not been established, creating significant challenges for the central government. This absence of a dedicated appellate tribunal exerted immense pressure on the government from different directions. A considerable number of cases remained pending in High Courts, awaiting resolution, as there was no appropriate tribunal to effectively address the emerging issues related to GST.
While GST did incorporate the concept of the Authority for Advance Rulings (AAR), its scope was limited to dealing with relatively minor concerns, such as tax rates. Unfortunately, it lacked the comprehensive capacity required to handle more substantial and complex issues arising from the implementation of GST. This limitation left a gap in the dispute resolution mechanism, hindering the timely and effective resolution of various cases.
Moreover, the application of AAR under GST was confined, and its judgments were subject to these limitations as well. This further emphasized the need for a specialized appellate tribunal like GSTAT, which could offer a broader and more inclusive framework for resolving disputes and addressing the diverse challenges arising from the GST implementation.
The situation prompted the central government to take significant steps, culminating in the recent announcement of the establishment of the Principal Bench of GSTAT in New Delhi. This development is expected to bring much-needed relief by providing a dedicated forum for addressing GST-related disputes and facilitating a more streamlined and efficient resolution process.
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