Deadline For Filing GSTAT Appeals Extended To July 31

Although by-and-large welcomed by tax payers, some tax practitioners say it will have to be extended again keeping in mind the pendency and the sluggish portal.

The Secretariat, in its news report Want To Register GST Grievance? Get Set For A Marathon, highlighted shortcomings of the GSTAT portal as well as the huge quantum of appeals to be filed during the nine-year long wait for the tribunal. 

Welcoming the move, Abhishek Jain, Indirect Tax Head & Partner at KPMG said, “A one-month extension for filing appeals before the GSTAT is a welcome and much-needed relief. It will provide taxpayers and professionals adequate time to adapt to the newly operational Tribunal, ensure that genuine appeals are not lost on limitation, and support a smooth transition to the GSTAT framework.”

The PIB release mentioned that "in the last 15 days alone, 30,000 appeals were filed, with daily volumes peaking at 5,500 appeals". 

Observers say that even if this peak limit is considered as an average, only 1,65,000 appeals will be filed by July 31.

Monish Bhalla, a former Indian Revenue Service (IRS) official, legal expert, and author of several books on GST and legal matters, told The Secretariat that minimum two-month extension is required considering that four to five lakh appeals are to be filed. 

“Now the government has even stopped displaying the GSTAT dashboard which gives the real-time data of the appeals filed. If five lakh appeals are expected, then with an average of 5,500 appeals per day, we require 90-100 days,” said Bhalla, adding that these volumes have been achieved because tax practitioners are working 11-12 hours daily to file appeals. He fears that while the extension has brought some respite, the anxiety will again emerge as the deadline nears.