Six months after the Central government announced the formation of a Goods and Services Tax (GST) tribunal to address appeals, taxpayers and tax professionals in Gujarat continue to face challenges, as the tribunal is yet to become operational.
The purpose of the tribunal was to provide an independent platform for resolving disputes related to GST assessments. However, the absence of such a mechanism has led to the accumulation of over ₹5,000 crore worth of pending cases in Gujarat alone, as per tax experts.
Currently, taxpayers are required to approach the appellate commissioner—who is often from the same administrative structure as the assessing officers—leading to concerns about impartiality. In this scenario, the tribunal was expected to serve as a critical forum for a fair hearing, but its delay has left many without proper recourse.
Under existing procedures, taxpayers must deposit 20% of the assessed amount before filing an appeal. Experts allege that in several instances, tax evasion figures are inflated due to faulty assessments, and even after paying 10% during the initial proceedings, appellants must again deposit 20% at the tribunal stage. The process, they say, places an undue financial burden on businesses.
Concerns were being raised about inconsistent rulings and a perceived lack of transparency in the appeals process. While enforcement actions like raids continue aggressively, the absence of a functioning tribunal has led to growing frustration among stakeholders.
This has prompted questions about why the Central and Gujarat governments have not yet implemented the tribunal, despite repeated assurances and the mounting number of unresolved cases.
