Sanjaya Kumar Mishra to head GST
Appellate Tribunal
The Centre has set in motion the Goods &
Services Tax Appellate Tribunal (GSTAT) with the appointment of retired Justice
Sanjaya Kumar Mishra as its President. The setting up of the tribunal aims to
help businesses resolve various disputes efficiently.
The Appointment Committee of the Cabinet, based on
the recommendation of the SCSC (Search-cum-Selection Committee), has approved
appointment of Justice (Retd.) Sanjaya Kumar Mishra, Former Chief Justice, High
Court of Jharkhand, to the post of President in Goods and Services Tax
Appellate Tribunal, in the salary of ₹2.50 lakh per month for a period of
4 years, an order from Department of Personal and Training (DoPT) said. The
four years will be counted from the date of his assuming charge or till attaining
the age of 70 years, whichever is earlier.
The Finance Ministry has already issued vacancy
circulars for 63 judicial members and 33 Technical Members for the Centre and
States together. Last September, the Centre issued a notification to set up 31
GSTAT benches with one Principal Bench in Delhi. Further, it was said that
Uttar Pradesh will have three Benches, the highest in any given State in the
country. Other larger States, such as Gujarat, Karnataka, Rajasthan, Tamil
Nadu, and Maharashtra, will have two benches each. The Principal Bench will
take up matters related to inter-State disputes, while Benches in States will
take up all other issues, including rates. The aggrieved parties can move to
the High Courts and Supreme Court.
GST Tribunals are envisioned as specialised bodies
to handle disputes related to GST, providing a timely and efficient resolution
mechanism. However, several legal, administrative and constitutional challenges
have contributed to the delay in their establishment. GST Tribunals are
essential for resolving tax matters because they provide an impartial, expert,
and efficient forum for addressing tax disputes. They play a crucial role in
ensuring fairness, accountability, and the rule of law in tax administration.
It is said that setting up 31 benches in all major cities across the country
will help resolve tax disputes and reduce the strain on jurisdictional High
Courts.
Industry feels that in the absence of these
tribunals, businesses had to approach the High Courts, which, in general,
proved to be a long-drawn process and costly affair while also adding pressure
on already overburdened High Courts. This move, by way of ensuring speedier
and economic resolution of cases by dedicated and specialized GSTATs, will help
in bolstering business sentiments and ease of doing business in the country.
The number of appeals against the orders of first Appellate Authorities has
been rising sharply, which in the last 2 years alone moved up by more than
double from 5,499 in 2020-21 to 11,899 cases in 2022-23, Chandrajeet Banerjee,
Director General at CII had said on the day of issue of notification.
www.thehindubusinessline.com
dt. 04-05-2024