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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.
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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
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.
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
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