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Home > Country profiles > India > Articles > Article detail

GST Dispute Resolution: Let the Dust Settle

Thursday, 8th February 2019

"Dispute resolution is an essential element of any taxation system. Like all other taxation laws, GST laws also provide for dispute resolution. There are two broad classes of dispute regarding GST. One is between taxpayers and central and state GST authorities, and the other is between the centre and state GST authorities or among the different state GST authorities.

In disputes between taxpayers and taxmen, during the pre-GST regime, these were first adjudicated by the jurisdictional tax authority. An aggrieved party, either the taxpayer or the tax authority, could first appeal to the Commissioner (Appeals). If the grievance was not redressed, the appeal could go to the Central Excise and Service Tax Appellate Tribunal (CESTAT)."

Read in full: 

Language: English
Contact: Sumit Dutt Majumder

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