OPINION: GST Appellate Tribunal Should Get Its Members Without Delay, Over 14,000 Appeals Pending Already

As of August 2023, according to a parliamentary response, a total of 14,227 GST appeals were pending.  ( Image Source :Canva )

Since the inception of Goods and Services Tax (GST), taxpayers have witnessed plethora of disputes — ranging from rates, refunds, and classification, to online gaming, and input tax credit eligibility. In the absence of the GST Appellate Tribunal (GSTAT), an effective appellate remedy was not functional, leading to tax payers running to courts for relief. Further, due to the absence of specialised branches of GST tribunals, all GST-related matters were being referred to High Courts,