Demystifying Goods and Services Tax (GST)
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<h1 style="display: none;">Video on 9.1. Dispute resolution by companies etc.</h1>
<h3 class="hd hd-2">9.1. Dispute resolution by companies etc.</h3>
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<h4>UPDATE: 9.1 Dispute resolution by companies etc.</h4>
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<h3><strong>Resolution of disputes between Centre and States</strong></h3>
<p>The video mentions that disputes between the States and the Centre can either be taken directly to the Supreme Court in the exercise of its original jurisdiction or resolved through dispute resolution mechanism to be notified by the GST Council.</p>
<p>However, as on 31st July 2019, since the video was recorded, the following major change has taken place.</p>
<p>The GST Council, while exercising its recommendatory function decided to establish the National Bench of the <strong>Goods and Services Tax Appellate Tribunal (GSTAT), </strong>a statutory tribunal for mediation of GST related disputes between the Centre and States.</p>
<p><strong>Situation</strong></p>
<p>New Delhi</p>
<p><strong>Composition</strong></p>
<p>Presided over by its president and comprising technical members (1 from Centre and 1 representing States)</p>
<p><strong>Nature of forum</strong></p>
<ul>
<li>Common forum for disputes between the Centre and States.</li>
<li>Hear appeals against 1st appeal orders issued by the Appellate Authority under CGST and SGST laws.</li>
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<p><p>GST has a very elaborate dispute settlement mechanism. There are specific guidelines and specific forums created under the GST regime to resolve disputes. </p>
<p>If there is a dispute which leads to adjudication, that adjudication is done by an officer who belongs to the GST department. From such adjudication, the first appeal lies to another officer who is a senior officer and an Appellate Authority. </p>
<p>Against such orders, appeal lies to the tribunals thereafter, the appeal travels to High Court or Supreme Court depending upon the nature of dispute. These disputes focus on disputes between the tax department and the taxpayer. </p>
<p>However, as we have seen earlier there can be another species of disputes. These disputes could be between the Union and the States or between the States themselves regarding the recommendations of GST Council or their implementation. Such disputes can either be taken directly to the Supreme Court in exercise of its original jurisdiction or they can be resolved through the dispute settlement mechanism which may be notified by the GST Council in near future.</p></p>
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