After the successful implementation of the new Goods and Service Tax law in 2017. There is a need for a judicial body to resolve disputes between the central government and state government as well as among businesses, individuals, and the government has arisen very quickly. Also, there is no government body to appeal against the decision of the first authority.
So government established the Goods and Service Tax Appellant Tribunal. And given clear instructions to concerned bodies to work on Comprehensive manuals, sets of instructions, and SOPs for officers.
Because the legal framework of indirect taxes changed a lot in recent years. The need for a set of rules and a thorough manual arises for officers that are assigned to investigate the case. The revenue department already started working on the matter. And soon there will be a complete standard operating procedure for the officers.
Legal Summons for Tax Evasions
The manual is being developed by the Central Board of Indirect Taxes and Customs (CBIC) GST Investigation unit, which handles policy concerns connected to enforcement operations like search, prosecution, seizure, and arrest. The official stated that it will be published soon and would contain several SOPs and guidelines for field formations to follow.
Read Also: FM Fresh GST Guidelines for Investigation, Arrests, and Bail
While the government is taking serval strict measures to stop tax evasions. And They are clearly succeeding if we check recent Tax collection numbers. But it’s only one side of the coin. Apart from that, cases filed by unhappy taxpayers and bodies are also at their peak in various high courts and supreme courts. Because there was no government body to listen, investigate and resolve their issues. Until the incorporation of Goods and Service Tax Appellant Tribunal.
Essential of Some Technical Aspects
Once the tribunal is established, There will be a great rush among appellants to file their long-awaited appeals. Because of that, a thorough consideration of the investigation procedures and the operation of the appellate bodies will be beneficial for all the parties involved.
Read Also: GST Wing of CBIC Issues 20K Show-cause Notices to Defaulters
The legal framework is a very appreciated move to solve disputes but there is a need to not completely ignore the technical aspect of the Code. That’s an important area to focus on. And there needs to be a complete guideline for Online filing, Form submissions, and virtual hearings of the matters.
Between Mid 2021 and to end of 2022, More than 21000 cases of Tax evasion were noted by the Revenue authorities that cost 1.5 lakh rupees. But around 46000 crores are recovered by the authorities.
