Lok Sabha Question No. 15 (UNSTARRED), answered on 2023-12-04
Subject: Setting up of Benches of GST Appellate Tribunal
Ministry: FINANCE
Asked by: Gautham Sigamani Pon, Rajyavardhan Singh Rathore, Jagdambika Pal

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION No. 15

TO BE ANSWERED ON MONDAY, THE 4th DECEMBER, 2023 / Agrahayana 13, 1945 (Saka)

## SETTING UP OF BENCHES OF GST APPELLATE TRIBUNAL

## 15. DR. PON GAUTHAM SIGAMANI SHRI JAGDAMBIKA PAL COL. RAJYAVARDHAN RATHORE:

Will the Minister of Finance be pleased to state:

- (a). whether the Government is considering to set up Benches of Goods and Services

Tax Appellate Tribunal across the Country including Rajasthan and Uttar Pradesh;

- (b). if so, the details thereof and the anticipated timeline for their establishment and operationalisation;
- (c). the eligibility criteria for members to be appointed in the GST Appellate Tribunals;
- (d). Whether the number of pending appeals over Central GST had increased by many times recently; and
- (e) if so, the details thereof?

## ANSWER

## THE MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

- (a) & (b): Yes, the Central Government, on the recommendation of GST Council, has constituted  State  Benches  of  GST  Appellate  Tribunal  vide  Notification  No.  S.O 4073(E) dated 14.09.2023.
- (c): (1). Qualification of a Judicial Member:
- (i)He has been a Judge of the High Court; or
- (ii)  has,  for  a  combined period of ten years,  been a District Judge or an Additional District Judge;

## (2). Qualification of a Technical Member (Centre):

he is or has been a member of the Indian Revenue (Customs and Indirect Taxes) Service, Group A, or of the All India Service with at least three years of experience in the  administration  of  an  existing  law  or  goods  and  services  tax  in  the  Central Government, and has completed at least twenty-five years of service in Group A;

## (3). Qualification of a Technical Member (State):

he is or has been an officer of the State Government or an officer of All India Service, not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank, not lower than that of the First Appellate Authority, as may be notified by the concerned State Government, on the recommendations of the Council and has completed twenty-five years of service in Group A, or equivalent, with at least three years of experience in the administration of an existing law or the goods and services tax or in the field of finance and taxation in the State Government:

Provided that the State Government may, on the recommendations of the Council, by notification,  relax  the  requirement  of  completion  of  twenty-five  years  of  service  in Group A, or  equivalent,  in  respect  of  officers  of  such  State  where  no  person  has completed twenty-five years of service in Group A, or equivalent, but has completed twenty-five years of service in the Government, subject to such conditions, and till such period, as may be specified in the notification.

However, in 52nd GST Council Meeting it was recommended by the council that an advocate for ten years with substantial experience in litigation under indirect tax laws in  the  Appellate  Tribunal,  Central  Excise  and  Service  Tax  Tribunal,  State  VAT Tribunals, by whatever name called, High Court or Supreme Court to be eligible for the appointment as judicial member;

(d). Yes

- (e): The details of the pending Appeals (Central GST):

|   Sr. No. | Financial Year                   |   Pending Appeals at the end of the year/period (Nos.) |
|-----------|----------------------------------|--------------------------------------------------------|
|         1 | 2020-21 (As on 31 st March 2021) |                                                   5499 |
|         2 | 2021-22 (As on 31 st March 2022) |                                                   9759 |
|         3 | 2022-23 (As on 31 st March 2023) |                                                  11899 |
|         4 | 2023-24 (As on 31.10.2023)       |                                                  14897 |

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