GST Appellate Tribunal may lead by Single Bench of Former SC Judge

The Goods and Services Tax (GST) Appellate Tribunal is likely to be led by a former Supreme Court judge or a former Chief Justice of a High Court, and its framework may allow for a single-member bench to resolve disputes involving dues or fines of less than Rs. 50 lakh.

Amendments to the GST laws are scheduled to be submitted in the Lok Sabha to facilitate the tribunal’s establishment.

While the Appellate Tribunal will include one major bench in New Delhi and many State benches, appeals involving less than Rs. 50 lakh that do not involve a matter of law may be heard by a single-member bench, according to GST Council guidelines.

In February, the Council reached a general agreement on how the long-awaited appellate body would operate. According to tax specialists, the delay in establishing the Appellate Tribunal has resulted in a backlog of unresolved tax-related legal problems.

“Taxpayers are currently filing writ petitions to directly approach the High Court,” said Tanushree Roy, director at Nangia Andersen. “The creation of an appellate tribunal would reduce the burden on the courts and taxpayers.”