GST Tribunal AP bench begins ops in Vijayawada
Vijayawada: The Andhra Pradesh State Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) formally commenced its operations in Vijayawada on Wednesday, marking a major step in strengthening the GST dispute resolution mechanism in the state.
Bhaskar Reddy Vemireddy took charge as the judicial member of the GSTAT, signifying the operational launch of the tribunal. The Vijayawada bench will function temporarily from Vinayagar Brindavan Apartments, Brindavan Colony, Labbipet here, until a permanent location is finalised.
Sujit Mallick, commissioner, Guntur CGST commissionerate, B Lakshmi Narayana, additional commissioner, along with senior officers from the state GST department attended the inauguration.
The GST Appellate Tribunal is the country’s highest fact-finding appellate authority under the Goods and Services Tax regime, providing taxpayers with an effective and specialised platform to challenge orders passed by GST authorities. The tribunal plays a crucial role in ensuring uniform interpretation of GST laws and timely delivery of justice, thereby reducing prolonged litigation.
GSTAT offers online facilities through its dedicated portal for filing appeals, submitting documents, and tracking case status, making the process transparent and taxpayer-friendly. Functioning with powers similar to a civil court, the tribunal is empowered to confirm, modify, annul, or remand cases. It adjudicates matters related to assessments, penalties, refunds, input tax credit, and other GST-related disputes.
With the commencement of the GSTAT Vijayawada bench, taxpayers in Andhra Pradesh will benefit from quicker resolution of disputes without having to approach High Courts, significantly easing the judicial burden.
The establishment of the AP State Bench of GSTAT is widely seen as a vital reform aimed at enhancing ease of doing business, improving tax administration, and promoting greater voluntary tax compliance in the state and across the country.
