A  Parliamentary Standing Committee on Finance has urged the Finance Ministry to implement a time-bound plan to make GSTAT benches functional across the country.

GSTAT is essential for:
-Resolving Goods and Services Tax (GST) disputes
-Reducing litigation burden on High Courts
-Providing timely justice to taxpayers

GSTAT’s principal bench is to be located in New Delhi, with 31 state benches planned at various locations.

Concerns Highlighted by the Committee:
-Significant delays in appointing members (especially technical ones)
-Coordination with State Governments
-Functioning of Search-cum-Selection Committees.
-Temporary operations have begun from interim facilities, but full functionality is pending.

The committee emphasizes:
-Need for regular recruitment
-Ensuring long-term stability and efficiency
-Coordinated efforts for early development of benches

Impact of Delay:

The delay in GSTAT functionality is:
-Increasing litigation burden
-Leading to delayed relief for taxpayers
-Hindering GST ecosystem efficiency