The GST Appellate Tribunal (GSTAT) is set to provide taxpayers with an affordable way to resolve disputes, experts revealed at a national conference organized by the PHD Chamber of Commerce and Industry. Justice (Retd) Sanjaya Kumar Misra, President of GSTAT, stressed the need for thorough preparation and a strong grasp of facts when presenting cases before the Tribunal. He urged practitioners to approach litigation with diligence and excellence, highlighting the Tribunal’s principle of treating appellants with respect and ensuring fair hearings without bias.
Misra clarified that minor procedural errors would not hinder the consideration of cases on their merits as long as essential documents are submitted, emphasizing GSTAT’s goal of achieving conclusive resolutions. He underscored the Tribunal’s focus on delivering justice, not just decisions, with a key measure of success being the legal certainty and number of cases resolved. Additionally, a committee has been established to assess stakeholder feedback for potential enhancements to the portal, including increased automation.
Ashok Batra, Chair of the IDT Committee at PHDCCI, underscored the importance of GSTAT as the ultimate fact-finding authority under GST regulations. Despite numerous orders issued under GST, the GSTAT portal has seen significant activity, with over 8,000 registrations and around 11,400 appeals filed to date. Due to the caseload, there may be delays in the initial resolution of matters.
Pramod Kumar Rai, Judicial Member of GSTAT, emphasized the need for clear statements of facts, detailed discussion of relevant grounds, and strong arguments in appeals. He stressed the importance of building solid grounds for appeals, focusing on articulation and communication. The panel highlighted that successful GST litigation hinges on well-crafted drafting, robust factual presentation, and strategic planning.
