HYDERABAD: The Union government has constituted the Hyderabad bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in Telangana to hear appeals against orders passed under the GST law.
Formal orders have been issued appointing Justice Sushil Kumar Sharma and Justice AP Ravi as judicial members, while Dr DK Srinivas will serve as the technical member. The members are scheduled to assume charge on Wednesday and will hold office for a tenure of four years.
Under the GST framework, the GST Appellate Tribunal adjudicates appeals against orders passed by GST authorities and revisional authorities. The principal bench of the GSTAT is located in New Delhi, while state benches hear matters within their respective jurisdictions.
Until now, GST appeals in the state were heard by commissioners acting as appellate authorities, with aggrieved traders and taxpayers required to approach the high court to challenge such orders. With the establishment of the tribunal, appeals will now lie before the GSTAT, creating a dedicated appellate forum under the GST regime.
With the members assuming charge on Wednesday, the Hyderabad bench will commence functioning. Construction of the tribunal’s permanent building is underway and is expected to be completed within the next three months. Until then, the bench will operate from a temporary office in the GST Bhavan.
Proceedings will be conducted in a hybrid mode, allowing both physical and virtual hearings, and will function in a paperless manner. One more technical member is yet to be appointed to the Hyderabad bench.
Legal and trade circles have welcomed the move, stating that the tribunal is expected to improve access to appellate remedies under the GST system and streamline dispute resolution.
At a glance
Bench to hear appeals under GST law
Justice Sushil Kumar Sharma, AP Ravi appointed as judicial members
Dr DK Srinivas named technical member; one more yet to be appointed
Members to assume charge on Wednesday; tenure four years
Hyderabad bench to start functioning from Wednesday
Permanent tribunal building under construction; completion expected in three months
Bench to function from GST Bhavan till then
Hearings to be conducted in hybrid, paperless mode