In the upcoming months, it is possible that there might be disputes between the central and the state over GST (Goods and Services Tax) but till now no such cases has come forward. For this not to happen, GST Appellate Tribunal has been created.
Formation of GSTAT
On 23 January 2019, the cabinet gave the permission for the creation of a national bench of Goods and Services Tax Appellate Tribunal (GSTAT).
- GSTAT is a quasi-judicial body which will play as an intermediary in GST disputes between the states and the centre.
- The national bench of GSTAT will be situated in New Delhi.
- The GSTAT will have a president and one technical member from both the state and the centre each.
- GSTAT is common under central and state GST act.
- GSTAT will make sure that there must be uniformity in the redressal of disputes which will be arisen under GST.
As per a tax expert, “This would be the forum of the second appeal in the GST regime. While typically not many litigations should have been adjudicated still, the early formation of this appellate authority would help prevent any unwarranted delays in adjudication of appeals to be filed in the future”.
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Also, the government clarified that the previous appeals made against the orders given by the appellate authority under state & central authorities are in the tribunal queue.
