Budget may propose creating GST tribunal

NEW DELHI: The government is considering setting in motion the creation of a Goods and Service Tax Appellate Tribunal (GSTAT) for the expeditious resolution of indirect tax litigations in lines with its efforts to reduce compliance burdens and promote ease of business, as taxpayers are currently forced to appeal in high courts, which is expensive and time consuming, two people aware of the development said.

Rajeev Jayaswal

Although this is the subject matter of the GST Council, the coming Union Budget, which is expected to focus on reducing compliance burden, resolving litigation, and making lives of businessmen easy, could mention a road map for the new body, they added on condition of anonymity.

"The government has been receiving complaints that GST officials often pressurize taxpayers to pay the assessed tax amounts, even if assesses contend that such assessments are arbitrary and erroneous. Unable to file a writ petition in the high court, which is cumbersome, many taxpayers pay GST dues under protest," one of them said.