The Goods and Services Tax (GST) Appellate Tribunal is more likely to be headed by a former Supreme Court judge or a former Chief Justice of a High Court and its framework may allow the decision of disputes involving dues or fines of lower than Rs. 50 lakh by a single-member bench.
Amendments to the GST legal guidelines to allow the tribunal’s structure, are anticipated to be launched within the Lok Sabha.
While there’ll be one principal bench of the Appellate Tribunal in New Delhi and several other State benches, appeals pertaining to disputes of lower than Rs. 50 lakh that don’t cope with a query of regulation may be determined by a single-member bench, as per the norms permitted by the GST Council.
In February, the Council had reached a broad consensus on the long-awaited appellate physique’s functioning. Tax specialists mentioned the delay in organising the Appellate Tribunal has led to a pile-up of unresolved authorized issues over the tax.
“Currently, taxpayers are filing writ petitions to directly move the High Court,” mentioned Tanushree Roy, director at Nangia Andersen. “Establishment of Appellate tribunal would result in lower burden on the courts and taxpayers.”
