Key Points
- GSTAT operates on 'Appellate Devo Bhava' ensuring respectful hearings
- Minor procedural lapses will not block case adjudication on merits
- Committee formed to review stakeholder suggestions for portal improvements
New Delhi, May 30. The GST Appellate Tribunal (GSTAT) is expected to provide taxpayers with a cost-effective dispute resolution mechanism, experts said here on Saturday.
The PHD Chamber of Commerce and Industry (PHDCCI) organised a national conference on operationalising GSTAT.
Justice (Retd) Sanjaya Kumar Misra, President, GSTAT, emphasised the importance of preparedness, professionalism and complete command over facts while appearing before the Tribunal. He encouraged practitioners to approach litigation with diligence and excellence.
Misra emphasised the Tribunal’s guiding principle — “Appellate Devo Bhava” — ensuring appellants are treated with respect, and that appeals will be heard fairly and without bias.
GSTAT President emphasizes professionalism and fairness
He clarified that minor procedural lapses will not block adjudication on merits if essential documents are submitted, and that GSTAT aims for conclusive resolution.
Misra affirmed that GSTAT’s vision is “nyaya (justice), not merely nirnay (decision),” with success measured by legal certainty and the number of cases resolved. A committee has been formed to review stakeholder representations for future portal improvements, including more automation.
Ashok Batra, Chair, IDT Committee, PHDCCI, highlighted the significance of GSTAT as the final fact-finding authority under GST.
Timeline and reforms for effective GST appeals
He noted that although several lakhs of orders have already been passed under GST, the GSTAT portal has witnessed considerable traction, with over 8,000 registrations and approximately 11,400 appeals filed as of now.
He added that given the volume of cases, it may take some time for the Tribunal to dispose of matters initially.
Pramod Kumar Rai, Judicial Member, GSTAT, said that statement of facts should be clear, discussed most relevant grounds in detail and mentioned few case. He also explained that make strong grounds for appeals and work on articulation and communication. He said that argument should be on merits if effective else go for limitation and legal grounds.
The panel emphasised that successful GST litigation requires a combination of sound drafting, strong factual presentation and a carefully planned strategy.
–IANS
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