GSTAT state Benches may miss Dec rollout as staffing, infra lag

These Benches are required to have two judicial members appointed by Centre and two technical members

- MONIKA YADAV

The rollout of the state Benches of the Goods and Services Tax Appellate Tribunal (GSTAT), the statutory body designed to resolve the indirect tax disputes, may get delayed beyond the December deadline as the necessary staff and infrastructure required for it is not yet ready, people familiar with the matter said.

The Benches are meant for hearing appeals against orders passed by GST appellate authorities, and to provide taxpayers with an independent forum for justice. They function through a principal bench in New Delhi and 31 state Benches across 45 locations, giving it nationwide reach.

Each state Bench is required to have two judicial members appointed by the Centre, along with two technical members — one appointed by the Centre and one by the state.

While the Centre has completed appointments for its share of judicial and technical members, none of the appointed members have received their posting orders so far, sources said.