Home  /  Daily Current Affairs  /  25-03-2023 / GST Appellate Tribunal

GST Appellate Tribunal

Posted on March 25, 2023 by admin1  65

In News

  • Recently, The Goods and Services Tax (GST) Council, approved the creation of a national tribunal for the redressal of GST disputes.

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.
    • 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.

GST Council

  • 101st Amendment Act  paved the way for the goods and services tax 
  • The amendment inserted a new Article 279-A in the Constitution of India. This article empowered the President to constitute a GST Council by order.
  • The Council is a joint forum of the center and the states and consists of the following members:
    • The Union Finance Minister as the Chairperson
    • The Union Minister of State in charge of Revenue or Finance
    • The Minister in charge of Finance or Taxation or any other Minister nominated by each state government
    • The members of the Council from the states have to choose one amongst themselves to be the Vice-Chairperson of the Council. They can also decide his term.
  •  The Chairperson of the Central Board of Excise and Customs (CBEC)is a permanent invitee (non-voting) to all proceedings of the Council.

GST Redressal Mechanism:

  • Under GST, if a person is not satisfied with the decision passed by any lower court, an appeal can be raised to a higher court, the hierarchy for the same is as follows 
    • Adjudicating Authority
    • Appellate Authority
    • Appellate Tribunal
    • High Court
    • Supreme Court.

Source: TH


Other News of the Day

In News Union Minister of State for Skill Development & Entrepreneurship and Electronics & IT announced the approval for setting up the Electronics Manufacturing Cluster (EMC) at Dharwad which is expected to create over 18,000 jobs. About The project is being set up at Kotur-Balur Industrial Area in the Dharwad District of Karnataka under EMC...
Read More

In News Recently, Cabinet has approved targeted subsidies to Pradhan Mantri Ujjwala Yojana Consumers. About It has approved a subsidy of Rs.200 per 14.2 kg cylinder for up to 12 refills per year.  The subsidy is credited directly to the bank accounts of the eligible beneficiaries. Indian Oil Corporation Ltd. (IOCL), Bharat Petroleum Corporation Ltd....
Read More

In News Recently, Supreme Court clarified that a person who “is or continues to be” even a “mere member” of a banned organisation is liable to be found criminally liable under the Unlawful Activities Prevention Act (UAPA) for acting against the sovereignty and integrity of India. Major Highlights of judgment  The judgment referred to Section...
Read More

In News Recently, Odisha Government introduced an OBC law to include castes in the State list by notification. About The State government has proposed an amendment in Section 9 of the Odisha State Commission of Backward Classes Act 1993, by inserting, “notwithstanding anything contained in sub-section (1), the State government, may, by notification, include such...
Read More

In News Recently, transgender women have been barred from competing in the female category by World Athletics (WA)(the international governing body for track and field) Major Points  WA has followed the path of FINA, the international swimming federation, which enforced a similar ban in June last year. The ban & research: Transgender women who have...
Read More

In News Recently, the Union Government has amended the Finance bill 2023 to simplify the tax system.  Important Highlights Of The bill: The Union Government has scrapped the long-term capital gains treatment (with indexation benefits) for income from debt mutual funds and other schemes that invest up to 35% in equity shares of domestic companies....
Read More