The Goods and Services Tax Appellate Tribunal (GSTAT) in Ranchi commenced hearings on Thursday, becoming the second bench in the country after Delhi to operate at the tribunal level. This development marks a significant step in the resolution of GST-related disputes.
Background and Significance
Previously, petitions concerning GST cases were filed with the high court (HC), which is already grappling with a heavy backlog of pending matters. According to sources, approximately 2,000 petitions are currently awaiting adjudication in the high court. The establishment of the tribunal aims to alleviate this burden.
Anand Pasari, president of the Jharkhand Commercial Tax Bar Association (JCTBA), stated, "While GST tribunals have been set up across the country, the Ranchi bench is the second to start hearings. This step will enable speedy disposal of cases as the tribunal is the final fact-finding authority."
First Hearing and Case Details
The inaugural hearing was conducted before a divisional bench comprising judicial officer and vice-president Tushar Kanti Sethapaty and technical member BB Mohapatra. So far, a total of 70 cases have been filed with the tribunal. The union government has set June 30 as the deadline for filing appeals against orders communicated to a person by the Jharkhand high court until April 1.
This initiative is expected to streamline the appellate process for GST disputes, providing taxpayers with a more efficient forum for resolution. The Ranchi bench's operation signals a positive trend in the decentralisation of tax dispute mechanisms across India.
