UNDERSTANDING THE GST APPELLATE TRIBUNAL IN INDIA
Introduction:
In the complex tax regime followed by India since 2017, the Goods and Services Tax (GST) stands as a monumental reform aimed at streamlining the indirect taxation system. With its implementation in 2017, the GST brought about significant changes in the taxation structure, unifying various state and central taxes into a single, comprehensive tax with a motto of “One Nation One Tax”. However, like any substantial reform, the GST also brought challenges, particularly concerning dispute resolution and appellate processes. To address these, the GST Appellate Tribunal (GSTAT) was established in 2023, playing a crucial role in resolving disputes related to GST.
The GST Appellate Tribunal is constituted to adjudicate disputes arising under the GST laws by a specialized quasi-judicial body. It serves as the second appellate authority, providing an independent platform for resolving disagreements between taxpayers and tax authorities. The tribunal operates at both the national and state levels, ensuring accessibility and efficiency in dispute resolution across different jurisdictions.
Jurisdiction of GST Appellate Tribunal:
The GST Appellate Tribunal has jurisdiction over appeals against orders passed by the Appellate Authority for Advance Ruling (AAAR) and the Appellate Authority for Advance Ruling (AAR), as well as appeals against decisions of the GST authorities. It has the authority to hear and adjudicate on matters related to tax liability, input tax credit, classification of goods and services, registration, and penalties, among others.
The tribunal possesses wide-ranging powers akin to a civil court, including summoning and enforcing attendance of witnesses, compelling the discovery and production of documents, and issuing commissions for the examination of witnesses or documents. This enables it to conduct thorough and impartial hearings, ensuring that justice is served in accordance with the principles of natural justice.
Who can file the Appeal before the GST Appellate Tribunal:
The right to file an appeal with the GST Appellate Tribunal is available to various parties involved in GST-related matters which are as follows:
- Registered Taxpayers;
- Tax Authorities;
- Others:
- Input Service Distributors (ISD);
- Casual Taxable Persons
- Non-resident Taxable Persons
- Any other aggrieved person.
Appeal against the orders passed by GST Appellate Tribunal:
Any order passed by the Goods and Services Tax (GST) Appellate Tribunal (GSTAT) in India can be challenged before the relevant High Court having jurisdiction over the matter within a period of 180 days from the date of order, However the High Courts has powers to condone the delay.
By Hritik Mehta
CS, LL.B., M.Com
