Staying GST Recovery Proceedings awaiting Formation of GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT) is yet to be formally constituted, which has led to delays in resolving GST disputes. In the absence of GSTAT, taxpayers seeking relief from GST recovery proceedings can use a draft request format provided by the government to stay these proceedings. This draft allows businesses to submit requests for staying recovery actions until GSTAT is established. The government’s move provides some relief to taxpayers facing ongoing GST issues, but it also highlights the challenges in the timely resolution of disputes under the GST framework.