Indore Tax Consultants Intensify Push for Dedicated GST Tribunal Bench
The Madhya Pradesh Tax Consultant Association (MPTCA) has formally renewed its longstanding demand for the establishment of an additional bench of the Goods and Services Tax (GST) Appellate Tribunal in the city of Indore. The association cites compelling reasons, including superior taxpayer convenience, a persistently high volume of litigation, and Indore's undisputed status as the primary economic hub of the state.
Memorandum Submitted to State GST Commissioner
The MPTCA recently submitted a detailed memorandum to the State GST Commissioner, Tanay Dwivedi, outlining the critical need for the new bench. The document highlights that the currently constituted GST Appellate Tribunal for the state proposes only a single bench, located in the capital city of Bhopal.
The association presented a powerful argument, noting that Indore is home to the highest concentration of GST taxpayers in Madhya Pradesh. Furthermore, the city already hosts established benches of other significant judicial bodies, including the Income Tax Appellate Tribunal (ITAT) and the National Company Law Tribunal (NCLT), solidifying its reputation as a major judicial and commercial center.
Voices from the Industry: A Call for Accessibility
MPTCA President, Sumit Nema, emphasized the widespread benefits of such a move. "Establishing a GST tribunal bench in Indore would be a boon not just for local taxpayers, but also for businesses and individuals from numerous nearby districts," he stated. The districts identified include Ujjain, Khandwa, Khargone, Ratlam, Mandsaur, Neemuch, and Dewas.
Nema also drew a comparative analysis, pointing out that several larger Indian states like Uttar Pradesh, Gujarat, Maharashtra, Karnataka, Tamil Nadu, and West Bengal already operate multiple GST tribunal benches. "A similar, equitable arrangement in Madhya Pradesh is not only justified but necessary," he asserted.
Echoing these sentiments, Chartered Accountant Abhay Sharma highlighted the practical challenges faced by businesses. "Delays in accessing appellate remedies create significant compliance uncertainty, especially for Micro, Small, and Medium Enterprises (MSMEs) and traders operating in semi-urban and rural areas," Sharma explained. He argued that a tribunal bench in Indore would lead to a substantial reduction in litigation costs, travel burdens, and procedural delays for taxpayers across the extensive Malwa-Nimar region.
Broader Systemic Reforms Also Sought
Beyond the demand for a new tribunal bench, the MPTCA's memorandum also raised important concerns regarding the current administrative processes. The association has urged the GST department to implement crucial reforms to enhance transparency and taxpayer access.
The key recommendations include:
- Mandating the postal delivery of all official notices and orders to ensure physical receipt.
- Introducing real-time portal alerts and pop-up notifications within the GST network for immediate digital communication.
- Developing comprehensive taxpayer dashboards that clearly display all pending notices and demand orders in one centralized view.
These proposed measures aim to streamline communication, reduce procedural gaps, and empower taxpayers with better information and access to the judicial process. The renewed demand underscores a critical push for judicial decentralization and administrative modernization within Madhya Pradesh's GST framework.
