Assocham has flagged that many appeals are already pending to be filed earlier than the GST Appellate Tribunal, which might be handled expeditiously if a mechanism might be devised to place up issues involving comparable points collectively earlier than the tribunal.
| Photo Credit: PTI
With the Goods and Services Tax (GST) Council anticipated to think about the structure of appellate tribunals for disputes concerning the oblique tax at its assembly on Tuesday, trade has pleaded for a streamlined system to determine on comparable circumstances which have piled up within the tribunals’ absence and clear guidelines on procedures with timelines for decision.
While the GST regime is now six years previous, taxpayers have needed to strategy the courts to resolve disputes as the federal government dithered on organising the GST Appellate Tribunal (GSTAT). “The GST Council should frame rules and fix a definite timeline for the formation of GSTAT, which will streamline jurisprudence and help taxpayers address grievances,” mentioned Bimal Jain, chairman of the oblique tax committee at trade chamber PHDCCI.
Assocham has flagged that many appeals are already pending to be filed earlier than the tribunal, which might be handled expeditiously if a mechanism might be devised to place up issues involving comparable points collectively earlier than the tribunal.
For deciding substantial questions of legislation, the trade physique has advised framing a provision that allows direct enchantment to Supreme Court in opposition to an order of the GSTAT in circumstances regarding GST classification and valuation, as was the case below the sooner Customs and Excise legal guidelines.
As half of a slew of suggestions for reforms to the GST regime, Assocham famous there may be nonetheless ambiguity across the procedural points of GSTAT and advised that submitting of appeals ought to be made totally digital and paperless.
