Is GST tribunal jinxed?

Goods and Services Tax Appellate Tribunal (GSTAT), which was expected to start functioning from December 2024, has failed to take off yet again this month.

Vacancies for various posts were advertised in February 2024 and Search-cum-selection Committee had held interviews of over a hundred candidates in May-June 2024. Unfortunately, the minutes of the meeting could not be signed. Meanwhile, the then Revenue Secretary Sanjay Malhotra (IAS: 1990: RJ) joined as RBI Governor and the entire exercise remained incomplete.

The second attempt was made on 31.05.2025 but it couldn’t fructify and the process is on hold after one of the applicants for the Judicial Member post moved to Odisha High Court raising questions over the entire process. The second consecutive attempt to select over seventy-two members (Technical and Judicial) failed to fructify again. What adds to further apprehension is that one of the members of the Search-cum-selection Committee Sujata Saunik (IAS: 1987: MH) is retiring this month while the minutes of the meeting of the recently held interviews await endorsement.  

Ironically, many states are yet to appoint members from their quota and allocate office spaces, delaying the process. As on today GSTAT, as well-placed sources say, has neither office spaces nor supporting staff for the members who too are yet to be picked up.

FACTS & FACETS: GST Appellate Tribunal

• Ever since GST came into effect, there have been several disputes regarding its implementation, rates, refunds, etc. Due to the lack of specialised branches, all the GST-related matters were being referred to High Courts, for which the taxpayers faced numerous challenges. 
• To address these issues, the GST Council approved the formation of the GST Appellate Tribunals or GSTATs. As per the provisions, the GSTAT will have 44 benches, each with four members — three from the Central Government and one from the State Government. 
• In the 53rd GST Council meeting held on June 22, 2024 in New Delhi, the Council recommended the fixing of monetary limits for filing of appeals under GST as follows:
  • GSTATs: Rs. 20 lakhs
  • High Courts: Rs. 1 crore
  • Supreme Courts: Rs 2 crore

Source: Indian Mandarins