GSTN plans to fully digitalise GST Appeal process; E-filing tool likely to expedite disposition of Tribunal Appeals

The Goods and Services Tax Network (GSTN) is planning to digitize the process of submitting appeals with the GST Appellate Tribunal (GSTAT), hoping to streamline dispute resolution and eliminate backlogs.

A dedicated online gateway will be developed to allow for electronic appeal submission, thereby minimizing paperwork and administrative overhead. Faster response times are expected, which will result in faster dispute resolution and better tax collection.

Taxpayers will benefit from simpler tracking of appeals and access to previous orders, which will increase transparency. GSTAT members will have faster access to precedents, allowing them to make informed decisions.

Experts warn that the project’s complexity may necessitate a lengthy implementation. Appointing appropriate personnel to address the current backlog remains essential.

Suggestions include boosting GSTAT benches, establishing precise hearing schedules, and using artificial intelligence to speed up case grouping and disposal. The government intends to handle the huge number of pending GST appeals.

The major GSTAT bench in Delhi is anticipated to be operational by July/August 2024. As of June 2023, there were more than 14,000 pending appeals against disputed tax demands.