goods and service tax
Published on 7 April 2025
India's Group of Ministers Focuses on GST Appellate Tribunal Reforms
Introduction
On July 6, 2022, the Ministry of Finance in India announced the formation of a Group of Ministers (GoM) to address necessary changes to the Goods and Services Tax Appellate Tribunal (GSTAT) provisions. This initiative aims to align these provisions with recent court judgments regarding tribunals.
Formation of the GoM
During the 47th GST Council meeting held on June 28-29, 2022, in Chandigarh, various issues relating to the GST Appellate Tribunal were discussed. The council concluded that a dedicated GoM should be constituted to explore and recommend needed modifications.
Composition of the GoM
The following members have been designated to the GoM on the GST Appellate Tribunal:
| SI. No | Name | Designation and State |
|---|---|---|
| 1 | Shri Dushyant Chautala | Deputy Chief Minister, Haryana (Convenor) |
| 2 | Shri Buggana Rajendranath | Minister for Finance & Planning, Commercial Taxes, Legislative Affairs, Skill Development and Training, Andhra Pradesh |
| 3 | Shri Mauvin Godinho | Minister for Transport, Industries, Panchayat and Protocol, Goa |
| 4 | Shri Shanti Kumar Dhariwal | Minister for Local Self Government, Urban Development and Housing, Law and Legal Affairs, Rajasthan |
| 5 | Shri Suresh Kumar Khanna | Minister for Finance and Parliamentary Affairs, Uttar Pradesh |
| 6 | Shri Niranjan Pujari | Minister for Finance and Parliamentary Affairs, Odisha |
Objectives of the GoM
The GoM will focus on recommending amendments to the GST Laws to ensure:
- Federal Balance: Maintain the appropriate federal dynamics.
- Uniform Taxation: Align with the overarching goal of uniform taxation across India.
- Legal Sustainability: Ensure compliance with the principles established by court decisions regarding tribunals.
Reporting and Consultation
The GoM is tasked with submitting its report to the Goods and Services Tax Council by July 31, 2022. During its process of recommendation, the GoM is encouraged to engage with legal experts.
Recipients of the Memorandum
This memorandum has been disseminated to all members of the GoM, relevant officers, the Revenue Secretary, the Chairperson of CBIC, the GST Council Secretariat, and the Personal Secretaries to the Hon’ble Minister of Finance and the Hon’ble Minister of State (Finance) at the Government of India in North Block, New Delhi.