GSTAT not yet ready; CBIC may consider e-filing of petitions

Despite a green signal from the GST Council, the Central Board of Indirect Taxes and Customs (CBIC) is considering allowing e-filing of petitions from dissatisfied taxpayers, as the establishment of GST Appellate Tribunals (GSTAT) may take another 10 months.

The board has stated in its submission to the Bombay High Court that it will neither oppose or obstruct any tax lawsuit if a taxpayer wishes to seek an appeal in the high courts.

The measure provides relief to taxpayers who are waiting for tribunals to be established and are unable to file writ petitions in high courts.

“We are examining the suggestion to allow e-filing of writ petitions after the draught modifications are incorporated in the finance bill and approved,” an official said, adding that in the meanwhile, if a taxpayer wishes to challenge the commissioner’s order (appeals), officials will not prevent or oppose.

This is a difference from the board’s previous approach at the Bombay High Court, where it stated that a writ petition to challenge the commissioner’s ruling should not be entertained (appeals). The official stated that the GST Appellate Tribunals may not be completely operational until the end of the year.

“The establishment of tribunals may not be possible before December or January, even if it is included in the future finance bill,” the person said, adding that this was due to state legislation changes, and the nomination procedure may take its own time.” It is critical that the administrative structure and e-filing process begin as soon as possible. This ensures that taxpayers can begin e-filing appeals without resorting to writ court under Article 22.