FM moves legislation to set up GST Appellate Tribunals ‘at the earliest’ The tribunals are expected to be operationalised soon after Parliament approves amendments to the central GST law; pending appeals had risen to nearly 15,000 by October.

Non-constitution of the Goods and Services Tax Appellate Tribunals is denying the taxpayers of second appellate remedy and consequently the taxpayers are seeking relief directly from the High Court, thereby burdening the High Courts,” Ms. Sitharaman said.

On December 4, responding to MPs’ queries about the status of the appellate tribunals, Minister of State for Finance Pankaj Chaudhary had said State benches of the Tribunal have been constituted through a notification in September.