Govt likely to present Bill to appoint Advocates as Judicial Members in GSTAT

The government intends to change the CGST Act during the winter session of Parliament to allow attorneys with litigation expertise to be appointed as judge members on GST appellate tribunal benches.

Officials from the Finance Ministry stated that the modifications will raise the maximum age of the president and members of the GST Appellate Tribunal (GSTAT). This would put the GSTAT on a level with other tribunals.

The GSTAT president will be limited to 70 years of age, while members will be limited to 67 years. This is a shift from the previous age limits of 67 and 65 years for the president and GSTAT members, respectively.

In addition, an advocate with ten years of experience in litigation under indirect tax laws in the Appellate Tribunal, Central Excise and Service Tax Tribunal, State VAT Tribunals, by whatever name called, High Court, or Supreme Court will be eligible for appointment as a judicial member, according to officials.

The establishment of GSTAT state-level benches would benefit businesses by allowing for speedier dispute settlement.

At the moment, taxpayers who disagree with the GST authorities’ decision must go to their individual high courts. The settlement procedure takes longer since the high courts are already overburdened with litigation and lack a dedicated bench to deal with GST matters.