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This Tax Alert summarizes a recent Notification[1] issued by Ministry of Finance regarding constitution of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT).
Government has notified a list of 31 State Benches constituted across different States and Union Territories.
Comments
Earlier, vide Removal of Difficulties Order[2], Central Board of Indirect Taxes & Customs had clarified that the time limit to file an appeal before the GSTAT will be calculated as three months (six months in case of departmental appeal) from the date of communication of the order or the date on which the President of the Tribunal enters the office, whichever is later.
Vide present Notification, only the Benches of the GSTAT are notified. However, the President of the Tribunals are yet to assume the office.
Ensuring expeditious functioning of the Tribunal may aid in clearing the piled-up litigations and also reduce the workload of the writ courts.
[1] Gazette ID CG-DL-E-14092023-248743 dated 14 September 2023 [2] Order No. 09/2019-Central Tax dated 3 December 2019