Docsity
Log inSign up
Docsity
Prepare for your exams
Prepare for your exams

Study with the several resources on Docsity

Earn points to download
Earn points to download

Earn points by helping other students or get them with a premium plan

Guidelines and tips
Guidelines and tips
Sell on Docsity
Sell on Docsity
Log inSign up

Prepare for your exams

Study with the several resources on Docsity

Find documents

Prepare for your exams with the study notes shared by other students like you on Docsity

Search Store documents

The best documents sold by students who completed their studies

Search through all study resources
Docsity AINEW

Summarize your documents, ask them questions, convert them into quizzes and concept maps

Explore questions

Clear up your doubts by reading the answers to questions asked by your fellow students

Earn points to download

Earn points by helping other students or get them with a premium plan

Share documents
download point icon20 Points

For each uploaded document

Answer questions
download point icon5 Points

For each given answer (max 1 per day)

All the ways to get free points
Get points immediately

Choose a premium plan with all the points you need

Study Opportunities

Choose your next study program

Get in touch with the best universities in the world. Search through thousands of universities and official partners

Community

Ask the community

Ask the community for help and clear up your study doubts

University Rankings

Discover the best universities in your country according to Docsity users

Free resources

Our save-the-student-ebooks!

Download our free guides on studying techniques, anxiety management strategies, and thesis advice from Docsity tutors

From our blog

Exams and Study
Go to the blog

The Need for the GST Appellate Tribunal (GSTAT), Summaries of Law

Jagran Lakecity UniversityLaw

The need for the establishment of the gst appellate tribunal (gstat) in india. It highlights the absence of the gstat has led to a significant backlog of cases, as taxpayers are forced to directly approach the overburdened high courts, which may not have specialized benches for gst matters. The legal mandate for the gstat, its composition, and the powers it will hold, including the ability to hear appeals, pass orders, impose penalties, and ensure compliance with gst laws. The gstat is expected to be a specialized authority that will help resolve disputes related to gst laws at the appellate level, providing a more efficient and effective avenue for taxpayers to seek justice. The document emphasizes the importance of the gstat in addressing the current challenges faced by the indian tax system and ensuring the smooth implementation of the goods and services tax (gst) regime.

Typology: Summaries

2021/2022

Uploaded on 11/21/2023

aditya-10
aditya-10 🇮🇳

2 documents

1 / 1

Toggle sidebar

This page cannot be seen from the preview

Don't miss anything!

bg1
Need for the Tribunal
In the absence of GST Appellate
Tribunals,taxpayersarefilingwritpetitionsto directly move
theHigh Court thisburdens the already overburdened High
Courtsand they may not have specialized benches for GST
matters.
The absence of the GST Appellate Tribunal (GSTAT) has led to a
huge pile-up of cases
Without a tribunal, taxpayers who feel aggrieved have no choice but
towait for justicewhile revenue authorities aggressively pursue
their orders
About GST Appellate Tribunal (GSTAT)
Section (109) of theGoods and Service Tax Act, 2017 (CGST
Act)mandates the constitution of a GSTAT and its Benches.
It is a specialized authority to resolve disputesrelated to GST
laws at the appellate level.
Theprincipal bench of the GSTAT will be located in New
Delhi, and each state can decide on the number of benches or
boards they require, subject to GST council approval.
Composition
The bench will consist oftwo judicial members and two
technical members,with the selection panel including a senior
judicial member from the State High Court.
oThe Tribunal is likely tobe headed by a former Supreme
Court judge or a former Chief Justice of a High Court
Powers of the Appellate Tribunal
As per theCode of Civil Procedure, 1908,the GST Appellate
Tribunal holds the same powers as the court and is deemed Civil
Court for trying a case.
It has been granted the powers to hear appeals and to pass orders
and directions, including those for the recovery of amounts due, for
the enforcement of its orders, and for the rectification of mistakes.
It also has the power to impose penalties, revoke or cancel
registrations, and take such other measures as may be necessary to
ensure compliance with the GST laws.
Its framework may permit the resolution of disputes involving dues
or fines of less than Rs. 50 lakh by a single-member bench.

Partial preview of the text

Download The Need for the GST Appellate Tribunal (GSTAT) and more Summaries Law in PDF only on Docsity!

Need for the Tribunal

 In the absence of GST Appellate Tribunals, taxpayers are filing writ petitions to directly move the High Cour t this burdens the already overburdened High Courts and they may not have specialized benches for GST matters.  The absence of the GST Appellate Tribunal (GSTAT) has led to a huge pile-up of cases  Without a tribunal, taxpayers who feel aggrieved have no choice but to wait for justice while revenue authorities aggressively pursue their orders

About GST Appellate Tribunal (GSTAT)

 Section (109) of the Goods and Service Tax Act, 2017 (CGST Act) mandates the constitution of a GSTAT and its Benches.  It is a specialized authority to resolve disputes related to GST laws at the appellate level.  The principal bench of the GSTAT will be located in New Delhi , and each state can decide on the number of benches or boards they require, subject to GST council approval.

Composition

 The bench will consist of two judicial members and two technical members, with the selection panel including a senior judicial member from the State High Court. o The Tribunal is likely to be headed by a former Supreme Court judge or a former Chief Justice of a High Court

Powers of the Appellate Tribunal

 As per the Code of Civil Procedure, 1908, the GST Appellate Tribunal holds the same powers as the court and is deemed Civil Court for trying a case.  It has been granted the powers to hear appeals and to pass orders and directions, including those for the recovery of amounts due, for the enforcement of its orders, and for the rectification of mistakes.  It also has the power to impose penalties, revoke or cancel registrations, and take such other measures as may be necessary to ensure compliance with the GST laws.  Its framework may permit the resolution of disputes involving dues

or fines of less than Rs. 50 lakh by a single-member bench.