The total number of pending appeals from taxpayers over central GST levies saw a huge spike in the first quarter (Q1) of the 2023-24. The number stood at 14,000 in Q1 of the current financial year compared to a total of 11,899 in the entire FY 2022-23. This was the data provided by MoS Finance, Pankaj Chaudhary in Lok Sabha.
The MoS was responding to a question regarding the formation and need of a GST Appellate Tribunal in the country.
The number of pending appeals from taxpayers have gone up substantially since FY 2020-21. Responding to a question by A Ganeshamurthi, MOS Finance said that the total number of pending appeals stood at 5,499 in FY 2020-21.
Here’s the annual breakup of the appeals:
| Financial year | Pending appeals at the end of the year/period (Nos.) |
| 2020-21 | 5499 |
| 2021-22 | 9759 |
| 2022-23 | 11899 |
| 2023-24 (up to June 2023) | 14227 |
The industry has been speaking about the need of a separate tribunal and state benches for easy and quick resolution of the pending appeals. However, the case load has been increasing over time.
Responding to the question in Lok Sabha, Pankaj Chaudhary said that the proposal for setting up of the GST Appellate Tribunal across the country was approved in its 49th meeting of the
GST council. He also said that the government is planning to establish state benches of GST Appellate Tribunal in a phased manner.
The
GST Council adopted the report of Group of Ministers on the matter with certain modifications. In its 50th meeting, the GST Council recommended the rules governing appointment and conditions of President and Members of the proposed GST Appellate Tribunal for enabling smooth constitution and functioning. The Council also recommended that provisions of Finance Act, 2023 pertaining to GST Appellate Tribunal may be notified by the Centre with effect from 01.08.2023, so that the same can be brought into operation at the earliest.
The council has also recommended the Chief Secretary of Maharashtra to be nominated as one of the members of the search cum selection committee. The council had also decided to start the state benches in a phase wise manner.
