GST tribunal may face 4L appeals, experts seek dispute resolution scheme

Indore: The newly operational GST Appellate Tribunal is likely to face a heavy caseload of over four lakh pending appeals from tax payers of MP, tax experts said raising concern over disposal timelines and the tribunal's capacity to handle the backlog.Experts said the delay of nearly eight years in setting up the tribunal after the rollout of GST has led to a pile-up of disputed cases across the country, many of which could not be escalated beyond the first appellate stage. With the tribunal now functional, a surge of filings is expected in the coming months, putting immediate pressure on the system."To avoid burdening the tribunal with such a massive backlog at one go, there is a need to introduce a dispute resolution scheme for legacy cases," Madhya Pradesh Tax Consultant Association president Sumit Nema said.He suggested that old disputes could be settled by allowing taxpayers to pay 20–30 percent of the disputed amount, enabling faster resolution while reducing litigation.Experts said such a scheme would not only ease the workload on the tribunal but also help unlock revenue stuck in litigation. Without intervention, the large volume of cases could lead to prolonged delays in hearings and orders, defeating the purpose of setting up a dedicated appellate body under GST."Given the scale of pending cases, phased handling and settlement mechanisms will be crucial to ensure the tribunal functions smoothly," the association media in-charge Abhay Sharma.They also pointed to tight timelines for filing appeals, which could further bunch up cases. Appeals in matters where first appellate orders were received before April 1, 2026 must be filed by June 30, while those received after that date have to be filed within three months, with a maximum extension of another three months on valid grounds."Appeal filing starts with a minimum fee of Rs 5000, with Rs 1000 charged per Rs 1 lakh of disputed tax, interest or penalty, capped at Rs 25,000. This makes GST litigation relatively costlier compared to other tribunals," said CA Kirti Joshi.A special seminar and mock tribunal exercise on GST appellate procedures and preparedness was organised by the Madhya Pradesh Tax Consultant Association this week, where experts highlighted the issue.
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