There have been various disputes regarding levy, valuation, classification, creditability, refunds etc since the introduction of GST.
Furthermore, every GST matter can not be assigned to High Courts since they may not have specialised branches.
Similarly, there has been long pendency in judicious disposal of cases.
Finally, the taxpayers also faced delayed justice and other difficulties as revenue authorities were stringent and flexibility was not much possible.
Considering all these reasons and many more, the Government of India approved the formation of the GST Appellate Tribunal in its GST 49th Council Meeting.
Thus, every taxpayer should know about it as it plays an important role in the whole GST Scenario.
This article will give you all the important information that you need to know about the GST Appellate Tribunal.
What is the GST Appellate Tribunal?
The GST Appellate Tribunal is the second appeal forum for GST Disputes.
Here, you can apply for revision of any dissatisfactory order passed by the First Appellate Authorities under GST.
The GSTAT(GST Appellate Tribunal) handles GST dispute redressal on a national and state-level basis.
In short, the GST Appellate Tribunal is a place where people can go to resolve problems related to GST in a fair and consistent way across India.
It was created by the government to handle disputes that arise under the GST system. The tribunal hears appeals against decisions made by the Appellate Authority or the Revisional Authority.
Appointments under GST Appellate Tribunal
The Appellate Tribunal requires its President and Members to have certain qualifications and follow a specific appointment process.
Here are some crucial details:
Qualifications for the President and Members
|Technical Member (Centre)||
|Technical Member (State)||
Appointment of the President and Members
|Judicial Member/Technical Member (Centre)/Technical Member (State)||
Tenure and Removal of the President and Members
|Judicial Member/Technical Member (Centre)/Technical Member (State)||Earlier of the following: 4 years from the date of entering the office or until attaining age of 65 years. Re-appointment for a period of maximum 2 years is allowable.|
Removal of the President or the Member
The President or Members of the Appellate Tribunal can be removed if:
- Found guilty of an offense that includes moral wickedness
- Announced as an insolvent
- Physically or mentally incapable of acting as a President or Member
- Abused their position to render their continuation prejudicial to public interest
- Acquired financial or other interest that is likely to affect their functions prejudicially as a President or Member
Powers of the Appellate Tribunal under GST
According to the Code of Civil Procedure from 1908, the GST Appellate Tribunal has the same powers as a court and is considered a Civil Court when trying a case.
This Tribunal can listen to appeals and make decisions, including making people pay what they owe, making sure their decisions are followed, and fixing any mistakes.
The Tribunal can also punish people, cancel GST Registration, and take other actions to make sure everyone follows the GST laws.
Read the recent news at: Revoke Cancelled GST Registration : Deadline June 30
Working of GST Appellate Tribunal
- The Appellate Tribunal has the power to either confirm, modify, or cancel an order or decision.
- The case can be referred back to the First Appellate Authority, Revisional Authority, or the original adjudicating authority with new instructions.
- If the members of the Tribunal have a tie while making a decision, the case can be referred to the National or State President, and a final decision will be made based on the majority decision of both benches.
- The Appellate Tribunal must make a decision within 1 year of the appeal filing date, but this time frame can be extended if a court or tribunal has issued a stay order.
- Within 3 months of the order, the Appellate Tribunal can amend its decision if it finds an apparent mistake. However, if the amendment could increase tax liability or decrease a refund, the concerned party must be given a chance to be heard.
- The GST Appellate Tribunal can refuse an appeal if the amount involved is less than Rs. 50,000.
- The Tribunal can adjourn the hearing of the appeal for a maximum of 3 times, and the reasons for the adjournment must be recorded in writing.
- If the fees deposited by the appellant need to be refunded but are not refunded within 60 days, an 18% interest will be payable from the date of payment. The appellant can raise an appeal to the High Court for further revision of the order.
How to file an appeal with the GST Appellate Tribunal?
- You must file a written appeal with the Tribunal within 30 days of receiving the order, decision, or direction of the lower authority.
- Your appeal must be accompanied by a copy of the order, decision, or direction being appealed against and the necessary fees.
- The Tribunal will issue a notice to the respondent, who must file a reply within 30 days.
- The Tribunal may hold a hearing to resolve the dispute, during which both you and the respondent can present your arguments and evidence.
- The Tribunal will then pass an order or direction that resolves the dispute.
For more information on filing an appeal as per your specific case, you can consult a CA.
Please do not hesitate to reach out to our business advisors at 8881-069-069 for any GST-related queries.
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