Goods and Services Tax Dispute Settlement Authority Means
The details about Goods and Services Tax Dispute Settlement Authority are explained here.
Goods and Services Tax Dispute Settlement Authority:
It has been proposed as per 122nd amendment to add article 279B where there is a provision of the establishment of Goods and Services Tax Dispute Settlement Authority. The authority will be made responsible for dealing with disputes referred to it related to issues between levels of governments arises out of recommendations given under article 279A. The Goods and Services Tax Dispute Settlement Authority will be responsible to pass suitable orders including interim orders. The authority is supposed to consist of three members:
The chairperson:
As per the eligibility criteria for a Chairperson a person who has been Judge of the Supreme Court or Chief Justice of a High Court, will be appointed by the President on the recommendation of the Chief Justice of India.
Members:
Two other Members appointed by the President on the recommendation of the Goods and Services Tax Council. They are supposed to be persons of proven capacity and expertise in the field of law, economics or public affairs.
Dispute Settlement:
It is a process of resolving disputes between parties. Generally all countries have dispute settlement mechanism in their laws to settle disputes between parties. As in the case of Direct taxes CBEC is acting in advisory mode, advising on various matters of disputes, when needed. The advisory notifications of CBEC related to any issue will bind the department but does not bind the other party and the highest appellate authorities. Now all countries, which have adopted GST, have dispute settlement mechanism in their respective GST Laws.
Approaches for Dispute Settlement Mechanism:
There are various ways of Settlement of Disputes between the department and the parties some of them are;
- Judicial Dispute Resolution mechanism;
- GST Dispute Settlement Authority
- Extra Judicial Dispute Resolution;
- Online Dispute resolution.
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