Even though the GST Council gave the go-ahead, the Central Board of Indirect Taxes and Customs (CBIC) is contemplating permitting the e-filing of applications from recalcitrant taxpayers because the establishment of GST Appellate Tribunals (GSTAT) may take an additional 10 months.
The board testified before the Bombay High Court that if a taxpayer is prepared to pursue an appeal in the high courts, it will not object to or obstruct any tax lawsuit.
Taxpayers who are waiting for tribunals to be established and are unable to file writ petitions in high courts are now relieved by the action.
We are contemplating allowing e-filing of writ petitions after the draught modifications are incorporated in the finance bill and approved, adding that in the meanwhile, if a taxpayer wishes to dispute the commissioner’s order (appeals), authorities will not impede or raise any objections.
The board previously said in the Bombay High Court that a writ petition should not be allowed in the high court to dispute the commissioner’s ruling. This is a change from that former position (appeals).
The person stated that the shift in approach is due to the possibility that the GST Appellate Tribunals won’t be completely operational until the year’s end.
Even if it is included in the next financial bill, the establishment of tribunals might not be feasible until December or January since states must modify their legislation first, and the nomination procedure may then take some time.
Read also: GSTAT: Definition, Members, Reason of Delay Domino Effect
The administrative structure and e-filing procedure must begin as soon as possible. As required by Article 226 of the Constitution, this will ensure that taxpayers can begin the e-filing of appeals without going to writ court.
