{"id":34079,"date":"2023-03-25T02:43:41","date_gmt":"2023-03-24T21:13:41","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=34079"},"modified":"2025-04-20T08:44:34","modified_gmt":"2025-04-20T03:14:34","slug":"gst-appellate-tribunal-may-be-headed-by-a-former-supreme-court-judge","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/gst-appellate-tribunal-may-be-headed-by-a-former-supreme-court-judge\/","title":{"rendered":"GST appellate tribunal may be headed by a former Supreme Court judge"},"content":{"rendered":"<h3><strong>What\u2019s in today\u2019s article?<\/strong><\/h3>\n<ul>\n<li><strong>Why in News?<\/strong><\/li>\n<li><strong>What Exactly is the Goods and Services Tax (GST)?<\/strong><\/li>\n<li><strong>What is the GST Council?<\/strong><\/li>\n<li><strong>What is the GST Appellate Tribunal?<\/strong><\/li>\n<li><strong>News Summary Regarding Expected Amendments to the GST Laws<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Why in News?<\/strong><\/h2>\n<ul>\n<li>Amendments to the Goods and Services Tax (GST) laws to enable the GST Appellate Tribunal\u2019s constitution are expected to be introduced in the Lok Sabha.<\/li>\n<li>The GST Appellate Tribunal is likely to be headed by a former Supreme Court (SC) judge or a former Chief Justice of a High Court (HC).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>What Exactly is the Goods and Services Tax (GST)?<\/strong><\/h2>\n<ul>\n<li>It is an<strong> indirect tax<\/strong> (not directly paid by customers to the government), that came into effect from <strong>1 July 2017<\/strong> through the implementation of the<strong> 101st Amendment to the Constitution of India<\/strong> by the Indian government.<\/li>\n<li>It has actually <strong>replaced <\/strong>various indirect taxes such as &#8211; service taxes, VAT, excise and others in the country.<\/li>\n<li>It is <strong>levied on the manufacturer or seller <\/strong>of goods and the providers of services.<\/li>\n<li>It is divided into five different tax slabs for collection of tax &#8211; <strong>0%, 5%, 12%, 18% and 28%.<\/strong><\/li>\n<li><strong>Types of GST: <\/strong>State Goods and Services Tax (SGST), Central Goods and Services Tax (CGST) and the Integrated Goods and Services Tax (IGST, on exports and imports).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>What is the GST Council?<\/strong><\/h2>\n<ul>\n<li><strong>Article 279A<\/strong> of the Indian Constitution gives power to<strong> the President of India<\/strong> to constitute a joint forum of the Centre and States called the GST Council, consisting of the &#8211;\n<ul>\n<li>Union Finance Minister &#8211; <strong>Chairperson<\/strong><\/li>\n<li>The Union Minister of State, in-charge of Revenue of finance &#8211; <strong>Member<\/strong><\/li>\n<li>The Minister in-charge of finance or taxation or any other Minister nominated by each State Government &#8211; <strong>Members<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>The GST Council is<strong> an apex committee <\/strong>to modify, reconcile or to make recommendations to the Union and the States on GST, like the goods and services that may be subjected or exempted from GST, model GST laws, etc.\u00a0<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<figure class=\"media\">\n<div data-oembed-url=\"https:\/\/www.youtube.com\/watch?v=4es5AF5tneI\">\n<div><iframe src=\"https:\/\/www.youtube.com\/embed\/4es5AF5tneI\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\n<\/div>\n<\/figure>\n<p>&nbsp;<\/p>\n<h2><strong>What is the GST Appellate Tribunal?<\/strong><\/h2>\n<ul>\n<li><strong>The CGST <\/strong>Act empowers the Central Government to constitute,<strong> on the recommendation of the GST Council<\/strong>, an Appellate Tribunal known as the GST Appellate Tribunal.<\/li>\n<li>It is the<strong> forum of second appeal<\/strong> in GST laws and the<strong> first common forum of dispute resolution between Centre and States<\/strong>.<\/li>\n<li>The appeals against the orders passed by the Appellate Authority under the Central and State GST Acts lie before the GST Appellate Tribunal<strong>.<\/strong><\/li>\n<li><strong>Being a common forum<\/strong>, GST Appellate Tribunal <strong>will ensure that there is uniformity in redressal of disputes arising under GST<\/strong>, and therefore, in implementation of GST across the country.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>News Summary Regarding Expected Amendments to the GST Laws:<\/strong><\/h2>\n<ul>\n<li>The Council had<strong> reached a broad consensus <\/strong>on the long-awaited appellate body\u2019s functioning.<\/li>\n<li>Currently, taxpayers are filing <strong>writ petitions<\/strong> to directly move the HC and establishment of Appellate tribunal would result in lower burden on the courts and taxpayers and reduce <strong>a pile-up of unresolved legal matters over the tax<\/strong>.<\/li>\n<li>There will be one principal bench of the Appellate Tribunal in New Delhi and several State benches.<\/li>\n<li>Appeals pertaining to disputes of less than Rs. 50 lakh that don\u2019t deal with a question of law could be decided by a single-member bench.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<h3><strong>Q1) What is the procedure of GST Appeals to Appellate Tribunal?<\/strong><\/h3>\n<p>A person unhappy with the decision of the First Appellate Authority or the Revisional Authority, can appeal against the decision to the National Appellate Tribunal (Appellate Tribunal). They must appeal within 3 months from the date of appeal along with the FORM GST APL-05 and fees.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Q2) What will be the powers of the GST Appellate Tribunal?<\/strong><\/h3>\n<p>The Appellate Tribunal shall have the same powers as a court under the Code of Civil Procedure, 1908, for trying a case. It will be a deemed Civil Court.<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><strong>Source:<\/strong>\u00a0<a href=\"https:\/\/www.thehindu.com\/business\/gst-appellate-tribunal-may-be-headed-by-a-former-supreme-court-judge\/article66653587.ece\" target=\"_blank\" rel=\"nofollow noopener\"><u>GST appellate tribunal may be headed by a former Supreme Court judge<\/u><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appellate tribunal is the forum of second appeal in GST laws.<\/p>\n","protected":false},"author":5,"featured_media":34080,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":{"0":"post-34079","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-upsc-mains-current-affairs","8":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/34079","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=34079"}],"version-history":[{"count":0,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/34079\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/34080"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=34079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=34079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=34079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}