GST Litigation and Dispute Resolution

The GST Appellate Tribunal is a quasi-judicial body established under the GST Act, 2017, to adjudicate disputes arising from GST assessments and orders.

As per the GST Act, 2017, an appeal before the GST Appellate Tribunal must be filed within 60 days from the date of receipt of the impugned order or decision.

Appeals against the orders of the GST Appellate Tribunal lie with the High Courts, as specified under the GST Act, 2017.

The GST Advance Ruling Authority is responsible for providing binding rulings on GST-related issues to taxpayers, helping them obtain clarity on the tax treatment of specific transactions or activities.

As per the GST Act, 2017, an application for an advance ruling before the GST Advance Ruling Authority must be filed within 90 days from the date of issuance of the relevant notification or order.

The Directorate General of GST Intelligence (DGGI) is the primary agency responsible for investigating GST-related offenses, evasion, and fraud, and for taking appropriate enforcement actions.

Under the GST Act, 2017, the maximum penalty that can be imposed for GST evasion is 100% of the tax evaded, along with interest and other applicable charges.

Section 108 of the GST Act, 2017, provides for the settlement of GST disputes through mediation, allowing taxpayers and tax authorities to resolve disputes amicably without resorting to litigation.

As per the GST Act, 2017, a complaint before the GST Settlement Commission must be filed within 90 days from the date of receipt of the impugned order or decision.

The Authority for Advance Rulings (AAR) is responsible for issuing binding rulings on GST-related issues in cases involving non-resident taxpayers, providing clarity on the tax treatment of specific transactions or activities.

The GST Settlement Commission is required to dispose of a complaint within a maximum period of 12 months from the date of its filing.

Appeals against the orders of the GST Settlement Commission lie with the High Courts, as specified under the GST Act, 2017.

The GST Appellate Authority is responsible for hearing appeals against GST assessment orders issued by tax authorities, providing taxpayers with an opportunity to challenge the assessment and seek relief.

The GST Advance Ruling Authority is responsible for issuing binding rulings on GST-related issues in cases involving inter-state supplies, providing clarity on the tax treatment of specific transactions or activities.

Under the GST Act, 2017, the maximum penalty that can be imposed for non-filing of GST returns is 20% of the tax liability, along with interest and other applicable charges.