GST appellate tribunal head raises concern as appeals lag expected number by wide margin

GST Appellate Tribunal (GSTAT) President Justice Sanjaya Kumar Mishra expressed concern over the lower-than-expected number of cases being filed with the tribunal. Speaking at the National Taxation Summit, Mishra stated that only about one-third of the anticipated 2.5 lakh cases had been filed since September last year. He noted that as of now, only 74,758 cases have been submitted to the GSTAT, which he described as a "lukewarm" response instead of the anticipated "flood of cases."

Mishra was reportedly dismayed by the discrepancy between the expected and actual case filings, suggesting possible reasons such as businesses closing down or concerns about fake Input Tax Credit (ITC) claims. The GSTAT serves as the second appellate authority, providing a unified platform for resolving disputes between taxpayers and tax authorities, following the Commissioner (Appeals) level officer.

The tribunal introduced a token system to encourage case filings, but only 74,758 cases were filed, with an additional 30,000 tokens issued. Mishra urged the industry to embrace the GSTAT and resolve tax disputes, emphasizing the need for a stronger partnership between the tribunal and businesses.