GST Appellate Tribunal to Reduce Pendency and Improve Efficiency


The Goods and Services Tax (GST) is a complex tax regime that requires a robust dispute resolution mechanism to address disputes between taxpayers and tax authorities. The GST Appellate Tribunal (GSTAT) is an important institution that provides an independent forum for resolving disputes related to GST. In this article, we will take a closer look at the role of GSTAT in reducing pendency and improving efficiency in the GST dispute resolution process.

Overview of the Issue

One of the major challenges facing the GST dispute resolution process is the high pendency of cases. According to a recent report, there were over 1.5 lakh GST appeals pending before various courts and tribunals as of September 2021. This backlog of cases not only increases the workload of the courts and tribunals but also leads to delays in the resolution of disputes, which can be detrimental to businesses.

Role of GSTAT

GSTAT plays a crucial role in reducing pendency and improving efficiency in the GST dispute resolution process. The tribunal was set up in 2017 with the aim of providing a speedy and effective mechanism for resolving GST-related disputes. GSTAT is headed by a chairperson and comprises of technical and judicial members with expertise in GST laws and regulations.

Efforts to Reduce Pendency

The government has taken several steps to reduce the pendency of cases before GSTAT. For example, it has increased the number of members in the tribunal, streamlined the process for the appointment of members, and provided additional infrastructure and resources to enable the tribunal to function more efficiently. The government has also introduced the Faceless Appeal Scheme, which allows taxpayers to file appeals before GSTAT without having to physically visit the tribunal.

Benefits of an Efficient GSTAT

An efficient GSTAT has several benefits for businesses and taxpayers. For example, it can lead to faster resolution of disputes, reduce the burden of litigation costs, and provide greater certainty and predictability in the GST dispute resolution process. A well-functioning GSTAT can also help to increase compliance with GST regulations and promote a culture of voluntary compliance among taxpayers.


In conclusion, GSTAT plays a vital role in reducing pendency and improving efficiency in the GST dispute resolution process. The government's efforts to strengthen the tribunal and provide it with the necessary infrastructure and resources are commendable. However, there is a need for continued efforts to reduce the backlog of cases and ensure that the tribunal is able to function smoothly and effectively. An efficient GSTAT will go a long way in promoting a fair and transparent GST system that benefits businesses and taxpayers alike.