GST Appellate Tribunal to begin hearing cases in Gujarat, DNH from August

Ahmedabad: In a major relief for taxpayers and businesses, hearings before the Goods and Services Tax (GST) Appellate Tribunal in Gujarat and the Union Territory of Dadra and Nagar Haveli are set to begin on August 3, nearly nine years after the GST regime was introduced.

The tribunal will hear cases in Surat, Ahmedabad, Rajkot, and Dadra and Nagar Haveli, allowing businesses to pursue GST appeals locally instead of approaching the Gujarat High Court.

Since the implementation of GST in 2017, the absence of a functional appellate tribunal meant that taxpayers challenging GST orders had to move the High Court after exhausting departmental remedies. This resulted in higher litigation costs, longer delays, and an increased burden on both businesses and the judiciary.

With the tribunal becoming operational, GST appeal cases will now be heard at the tribunal level itself, providing a faster and more cost-effective dispute resolution mechanism. The move is expected to significantly reduce the need for taxpayers to approach the High Court in routine GST matters.

The decision comes in the 10th year of the GST regime, although the establishment of the tribunal had been announced earlier. Traders and tax professionals, who had been awaiting the commencement of tribunal proceedings for several years, have welcomed the development, saying it will provide much-needed relief by ensuring quicker disposal of GST appeals and reducing litigation expenses. DeshGujarat