Industry Urges Streamlined System as GST Council Considers Constitution of Appellate Tribunals

Assocham has flagged that many appeals are already pending to be filed before the GST Appellate Tribunal, which can be dealt with expeditiously if a mechanism can be devised to put up matters involving similar issues together before the tribunal.
| Photo Credit: PTI

With the Goods and Services Tax (GST) Council expected to consider the constitution of appellate tribunals for disputes about the indirect tax at its meeting on Tuesday, industry has pleaded for a streamlined system to decide on similar cases that have piled up in the tribunals’ absence and clear rules on procedures with timelines for resolution.

While the GST regime is now six years old, taxpayers have had to approach the courts to resolve disputes as the government dithered on setting up 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,” said Bimal Jain, chairman of the indirect tax committee at industry chamber PHDCCI.

Assocham has flagged that many appeals are already pending to be filed before the tribunal, which can be dealt with expeditiously if a mechanism can be devised to put up matters involving similar issues together before the tribunal.

For deciding substantial questions of law, the industry body has suggested framing a provision that enables direct appeal to Supreme Court against an order of the GSTAT in cases relating to GST classification and valuation, as was the case under the earlier Customs and Excise laws.

As part of a slew of recommendations for reforms to the GST regime, Assocham noted there is still ambiguity around the procedural aspects of GSTAT and suggested that filing of appeals should be made entirely digital and paperless.